Issue Date:
Revised Date: 2023-09-01

Legal Citations

Object Type

Cash — Alcoholic Beverage

Origin Date

July 1, 1971 by the 62nd Leg.

Description

A tax of 6.7% on gross receipts received from the sale, preparation or service of mixed beverages or nonalcoholic mixer beverages consumed on premises of mixed beverage permittee.

For failure to file a report or pay the tax, a 5% of amount due penalty is assessed. If permittee fails to remit report or pay tax within 30 days, an additional 5% is due. In addition, failure to file a report is a $50 penalty.

One percent is allocated to GR Account 5184 - Specialty Court. One percent is allocated to GR Account 5010 – Sexual Assault Program. 

Each fiscal year, $10 million is deposited to GR Account 5193 – Texas Music Incubator.

Due Date

On or before the 20th day of each month.

Deposit Funds

  • After the tax is remitted, certain amounts are allocated to local governments. 10.7143% of amount collected from permittees within a county is allocated to the county. 10.7143% of amounts collected from permittees within an incorporated municipality is allocated to the incorporated municipality. The remainder is deposited to unappropriated General Revenue Fund (No. 0001) (Revenue Code 3905).

Note

Amended by H.B. 122, 68th Leg., 2nd C.S., effective October 2, 1984.

Amended by H.B. 1877, 68th Leg., R.S.

Tax was previously deposited to the Mixed Beverage Tax Clearance Fund Account (0068) and penalties were deposited to general revenue (0001) per by S.B. 1014, 69th Leg., R.S. Account 0068 was abolished August 31, 1995 per § 403.094, Government Code so the tax and penalties were directed to Fund 0001. The specific statute directing the deposit of penalties to General Revenue was repealed by H.B. 1445, 73rd Leg., R.S.

H.B. 1445, 73rd Leg., R.S. moved administration of the tax from the Texas Alcoholic Beverage Commission (458) to the Comptroller.

Penalties added by S.B. 1, 82nd Leg., 1st C.S., eff. 10-1-11.

Rate changes by H.B. 3572, 83rd Leg., R.S.

$10 million allocation to GR account 5193 added by S.B. 609, 87th Leg., R.S.

Allocation to GR account 5184 added by H.B. 1256, 87th Leg., R.S.

Allocation to GR account 5010 added by H.B. 3345, 88th Leg., R.S.

USAS Values

Appropriation Year 25
USAS Title MIXED BEVERAGE GROSS RECEIPTS TAX
Receipt Category 06 – Alcoholic Beverages
Receipt Type 01 – Taxes
Object Group 16 – Agency/Trust Transactions (Revenue Objects)
USAS Status A
Rev/Exp Category 13 – ALCOHOLIC BEVERAGES TAXES