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Have a question? +1 815-826-6324 (815-8-BondAI) phil@AmericasSuretyBonds.com
Army Veteran Owned | Expert Surety Bonds Since 2004
Bars and private clubs are often surprised to learn the Comptroller wants two tax bonds, and this is the one tied to the 8.25 percent mixed beverage sales tax. The amount starts at a set minimum for your permit type and rises to four times your monthly average tax liability once that figure is greater.
Texas mixed beverage and private club permittees must post security with the Texas Comptroller of Public Accounts for the 8.25 percent mixed beverage sales tax, in addition to a separate bond for the 6.7 percent mixed beverage gross receipts tax. For bonds effective January 1, 2014 and later, the Comptroller's schedule sets the sales tax bond from $3,750 to $100,000 for a Mixed Beverage permit, $2,250 to $100,000 for a Private Club permit and $1,500 to $100,000 for a Private Club Exemption, or four times the permittee's monthly average tax liability, whichever is greater.
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The Comptroller's security bond page states that mixed beverage and private club permittees must post two separate bonds as security for payment of their taxes. One covers the 6.7 percent mixed beverage gross receipts tax. The other, the bond on this page, covers the 8.25 percent mixed beverage sales tax. Both are on top of the conduct surety bond the Texas Alcoholic Beverage Commission requires. Three bonds is normal for a new bar.
The amount depends on your permit type, and it is the greater of the minimum below or four times your monthly average tax liability. For bonds effective January 1, 2014 and later:
1. Mixed Beverage permit: $3,750 to $100,000. 2. Private Club permit: $2,250 to $100,000. 3. Private Club Exemption: $1,500 to $100,000.
The mixed beverage sales tax did not exist before January 1, 2014, so there is no older sales tax bond schedule. Because the figure tracks your monthly average tax liability, the required bond can go up as sales grow.
The Comptroller cites Texas Tax Code Sections 183.025 and 183.043. Section 183.043 says the mixed beverage sales tax is administered, collected and enforced in the same manner as the state sales tax under Chapter 151, which brings in the Chapter 151 security requirements. Section 183.025 sets the security rule for the gross receipts tax: the Comptroller sets an amount sufficient to protect the state, not less than $1,000 and not more than the greater of $100,000 or four times the permittee's average monthly tax liability.
The Comptroller's mixed beverage page notes that TABC certification requires a valid sales tax permit at the location and no tax delinquency. Having the security in place with the Comptroller keeps that part of your file clean. Confirm the current bond form and filing steps with the Comptroller before the bond is issued. Questions about bonds go to the Comptroller at 800-252-8880.
No. The Comptroller requires two tax bonds, one for mixed beverage gross receipts tax and one for mixed beverage sales tax. The TABC conduct surety bond is a separate requirement.
For bonds effective January 1, 2014 and later, the minimum is $3,750 for a Mixed Beverage permit, $2,250 for a Private Club permit and $1,500 for a Private Club Exemption. If four times your monthly average tax liability is greater, that is the amount.
Yes. Because the amount is tied to four times your monthly average tax liability, a busier location can be asked for more security.
The 8.25 percent mixed beverage sales tax, which applies alongside the 6.7 percent mixed beverage gross receipts tax on alcoholic beverages sold by a mixed beverage permittee.
The surety looks at the bond amount, the owners' credit and the business's tax payment history. Tax bonds guarantee money owed to the state, so underwriting focuses on ability to pay.
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