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Quarterly Mixed Beverage Taxes Allocation Comparison Summary Reports

Mixed Beverage Tax Allocation Comparison Summary Reports present data about quarterly mixed beverage tax allocation payments to cities and counties where businesses remit taxes on the sale of alcoholic beverages. These payments represent monies identified for the local jurisdictions since the previous quarter’s distribution. The reports compare current calendar year mixed beverage tax payments with the previous calendar year’s payments.

Prior to January 1, 2014, all mixed beverage and private club permit holders were required to remit to the State Comptroller a 14% gross receipts tax on their mixed beverage sales each month. Effective January 1, 2014, the gross receipts tax was lowered to 6.7% and an 8.25% mixed beverage sales tax was added to the price of each mixed beverage sold.

Prior to the 1st Quarter 2014, the allocation payment reflects Mixed Beverage Gross Receipts tax allocated to cities and counties. Beginning with the 1st Quarter 2014, the allocation payment reflects Mixed Beverage Gross Receipts tax and Mixed Beverage Sales tax allocated to cities and counties.

CITY MIXED BEVERAGE COMPARISON SUMMARY REPORTS list payments for each city according to the county where the sales took place. If a city is located in multiple counties, the city will be listed in each county where sales occurred. The total for those occurrences will equal the total allocation payment to that city.

COUNTY MIXED BEVERAGE COMPARISON SUMMARY REPORTS list payments for each county where businesses remit the mixed beverage taxes.

Downloadable Comparison Summary Reports

If you have questions about Mixed Beverage Tax Allocation Comparison Summary Reports, please contact us by email at tax.allocation@cpa.state.tx.us.


Header Definitions of the Comparison Summary Report

For each city and county that receives Mixed Beverage tax, this report shows:

  • COUNTY-CITY identifies the entity that received Mixed Beverage tax revenue. Cities are listed alphabetically according to the county where they are located. If a city is located in more than one county, that city will be listed under each county where sales took place. Counties that receive Mixed Beverage tax revenue are listed separately at the end of this report.
  • TOTAL TAX REVENUE THIS PERIOD represents the 14% tax imposed on Mixed Beverage tax receipts reported by permit holders. Starting with the 1st Quarter 2014, this information is no longer included in the Comparison Summary.
  • REMITTANCE THIS PERIOD is the actual payment amount sent to the entity. The payment is a percentage of the tax remitted by permit holders.
  • COMPARABLE REMITTANCE PRIOR YEAR is the actual payment amount sent to the entity in the same quarter last year.
  • % CHANGE is the percentage change in the actual payment amount sent this quarter compared with the payment amount sent in the same quarter last year.
  • CURRENT REPORT YEAR REMITTANCE TO DATE is the total amount of payments to date for the calendar year noted at the top of this report.
  • PRIOR REPORT YEAR REMITTANCE TO DATE is the total amount of payments to date for the same period in the previous calendar year.
  • % CHANGE is the percentage change in the total amount of payments to date for the calendar year (noted at the top of this report) compared with the total amount of payments to date for the previous calendar year.
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