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Security Requirements for Texas Mixed Beverage Taxes

Texas law requires mixed beverage and private club permittees to post two separate bonds as security for the payment of taxes:

  • one bond for the 6.7 percent mixed beverage gross receipts tax; and
  • one bond for the 8.25 percent mixed beverage sales tax.

These bonds are in addition to conduct surety bonds required by the Texas Alcoholic Beverage Commission. See Texas Tax Code Sections 183.025 and 183.043.

Type of Permit Bond Amounts
Beginning Jan. 1, 2014
Bond Amounts
June 15, 2007, through Dec. 31, 2013
Mixed Beverage Mixed Beverage Gross Receipts Tax Bond
$3,750 to $100,000*

Mixed Beverage Sales Tax Bond
$3,750 to $100,000*
Mixed Beverage Gross Receipts Tax Bond
$7,500 to $100,000*

Mixed Beverage Sales Tax Bond
(tax did not exist before Jan. 1, 2014)
Private Club Mixed Beverage Gross Receipts Tax Bond
$2,250 to $100,000*

Mixed Beverage Sales Tax Bond
$2,250 to $100,000*
Mixed Beverage Gross Receipts Tax Bond
$4,500 to $100,000*

Mixed Beverage Sales Tax Bond
(tax did not exist before Jan. 1, 2014)
Private Club Exemption Mixed Beverage Gross Receipts Tax Bond
$1,500 to $100,000*

Mixed Beverage Sales Tax Bond
$1,500 to $100,000*
Mixed Beverage Gross Receipts Tax Bond
$3,000 to $100,000*

Mixed Beverage Sales Tax Bond
(tax did not exist before Jan. 1, 2014)

*Or four times the permittee’s monthly average tax liability, whichever is greater.


The maximum mixed beverage tax bond amounts increased from $50,000 to current maximum bond amounts, effective June 15, 2007.

Before Jan. 1, 2014, the mixed beverage gross receipts tax rate was 14 percent and there was no mixed beverage sales tax. Minimum bond amounts for mixed beverage taxes were adjusted, effective Jan. 1, 2014.

If you have questions regarding bonds, call us at 1-800-252-8880.

This information is intended as a general guide and not as a comprehensive resource on the subjects covered. It is not a substitute for legal advice.

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