Texas Alcoholic Beverage Licenses and Permits

New businesses applying for a Texas Mixed Beverage Permit may be required to provide a certificate of deposit, letter of credit, or Mixed Beverage Permit Bond as part of the permitting process.

Although this requirement is connected to the Texas Alcoholic Beverage Code, the Mixed Beverage Permit Bond is filed with the Texas Comptroller of Public Accounts. This bond helps protect the state against non-payment of certain mixed beverage taxes owed by the permit holder.

What Does a Mixed Beverage Permit Bond Cover?

A Mixed Beverage Permit Bond is designed to secure payment of the mixed beverage gross receipts tax connected to alcoholic beverage sales. For new mixed beverage permittees, the bond helps ensure that required tax obligations are met during the early period of business operation.

This bond may cover:

• The $7,500 statutory minimum required to protect against non-payment of the 14% gross receipts tax paid on alcoholic beverage sales by mixed beverage permit holders.
• An increased bond or financial guarantee amount of up to two times the amount of tax paid within any 30-day period by the permit holder.

How Long Is the Bond Required?

The Mixed Beverage Permit Bond is generally required for the first two years of operation by the permit holder.

After that period, the obligation may be released, provided that the permit holder has filed the required reports and paid the applicable taxes on time.

Why This Requirement Matters

For businesses applying for a mixed beverage permit, this bond or financial guarantee can be an important part of the approval process. Missing this requirement, filing the wrong documentation, or failing to satisfy the Comptroller’s requirements can delay your ability to receive approval and legally operate.

Because mixed beverage businesses often involve both alcoholic beverage licensing and tax-related compliance, it is important to understand which agency requires each document and where the filing must be submitted.

Get Help With Your Mixed Beverage Permit Bond

Lone Star Liquor Licensing helps Texas business owners navigate the licensing, permitting, and bond requirements associated with alcoholic beverage operations. If you are applying for a Mixed Beverage Permit, we can help you understand whether a certificate of deposit, letter of credit, or bond is required and assist with the process.

Contact Lone Star Liquor Licensing today for help with Mixed Beverage Permit Bonds, Texas alcohol licensing, and related permit requirements.