Issue Date: | |
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Revised Date: | 2021-09-01 |
Legal Citations
- Alcoholic Beverage Code sec. 1.09, sec. 6.04, sec. 11.12, sec. 61.14, ch. 16, ch. 24, ch. 25, ch. 26, ch. 29, ch. 50, ch. 54, ch. 55, ch. 56, ch. 62, ch. 62A, ch. 63, ch. 64, ch. 66, ch. 69, ch. 71
Object Type
Cash — Alcoholic Beverage
Origin Date
1935 by the 44th Leg.
Description
Unless otherwise noted, fees are set by the commission under Alcoholic Beverage Code sec. 5.50.
Wineries
- Ch. 16, Winery and winery festival permits.
- Ch. 24, Wine only package store permit.
- Ch. 54, Out-of-state direct shipper's permit.
Wine and Malt Beverage Retailers
- Ch. 25, Retailer permit and food and beverage certificates.
- Ch. 26, Off-premise permit.
- Ch. 56, Water park permit.
Brewers
- Sec. 1.09 and Ch. 62, Brewer’s license.
- Sec. 1.09 and Ch. 63, Non-resident brewer’s license.
- Ch. 62A, Brewer’s self-distribution license.
Malt Beverage Distributors
- Ch. 64, General distributor’s license.
- Ch. 66, Branch distributor’s license.
Malt Beverage Retailers
- Ch. 69, Retailer permit and food and beverage certificates.
- Ch. 71, Off-premise license.
- Ch. 29, Late hours certificate can be issued to a holder of a mixed beverage permit, private club registration permit, or retail dealer’s on-premise license.
Other
- Ch. 50, Promotional permit.
- Ch. 55, Manufacturer’s agents’ warehousing permit.
- Sec. 61.14, Alteration of business entity form for each licensed premises is $100.
- Sec. 11.12, Changing the type of business entity on a permit, $100.
- Sec. 6.04, License/permit late fee.
Due Date
Before starting business; thereafter by September 1 or one year from start of business or at time of application.
Collecting Agencies
- 458 – Texas Alcoholic Beverage Commission
County Tax Assessors/Collectors remit to TABC.
Deposit Funds
Note
Formerly deposited to Omnibus Tax Clearance Fund (No. 0120). Fund abolished by H.B. 872, 67th Leg. R.S.
Rates Amended by S.B. 285, 68th Leg., R.S. effective 9-1-83
Three-day permit fee(§§ 27.12 and 62.13) added by H.B. 1445, 73rd Leg., R.S.
Food and beverage certificate fee(§§ 25.13 and 69.16) added by H.B. 1419, 74th Leg., R.S.
Fee for altering business license (§ 61.14) added by H.B. 1703, 75th Leg., R.S.
(§ 75.04) added by H.B. 251, 75th Leg. R.S.
Out-of-state shipper permit fee (§ 54.04) added by S.B. 877, 79th Leg., R.S.
Retailer permit (§ 25.02(a)(b)) amended by S.B. 1850, 79th Leg., R.S.
Winery festival permit fee (§ 17.01) added by S.B. 711, 81st Leg., R.S.
Formerly used to fund statutory allocations. Dedication abolished 8-31-95 per § 403.094, Government Code.
Self-distribution license fee (§ 62A.03) added by S.B. 517, 83rd Leg., R.S.
(§ 61.35) amended by S.B. 1035, 83rd Leg., R.S.
(§ 56.03) water park permit added by S.B. 1176, 85th Leg., R.S.
H.B. 1545, 86th Leg., R.S. repealed fees for:
- Wine Bottlers
- Railway Cars
- Licensed Warehouse Beer Import
- Manufacturer's Agent Beer License
- Local Beer Distributers
- Storage Licenses
Effective 9/1/2021, H.B. 1545, 86th Leg., R.S. repealed fee amounts and provided the authority to set fees to the commission. The bill repealed and combined various licenses and replaced references to “beer” and “malt liquor” with “malt beverages.”
Brewer’s licenses previously under 3256 Liquor Permit Fees moved to this revenue object. Boat and temporary permits previously under this revenue object were moved to 3256 Liquor Permit Fees.
USAS Values
Appropriation Year | 25 |
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USAS Title | WINE AND MALT BEVERAGE PERMITS |
Receipt Category | 06 – Alcoholic Beverages |
Receipt Type | 10 – Business/Professional Fees |
Object Group | 30 – Revenues |
USAS Status | A |
Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |