Texas Mixed Beverage Gross Receipts Tax Bond

In addition to conduct surety bonds that the Texas Alcoholic Beverage Commission requires, mixed beverage and private club permittees must post two separate bonds as security for the payment of taxes:

one bond for the 6.7 percent mixed beverage gross receipts tax; and
one bond for the 8.25 percent mixed beverage sales tax.

See Texas Tax Code Sections 183.025 and 183.043.

Bond Amounts
Type of Permit	Beginning Jan. 1, 2014 Mixed Beverage Gross Receipts Tax Bond	Beginning Jan. 1, 2014 Mixed Beverage Sales Tax Bond	June 15, 2007 through Dec. 31, 2013 Mixed Beverage Gross Receipts Tax Bond	June 15, 2007 through Dec. 31, 2013 Mixed Beverage Sales Tax Bond
Mixed Beverage	$3,750 to $100,000*	$3,750 to $100,000*	$7,500 to $100,000*	Tax did not exist before Jan. 1, 2014
Private Club	$2,250 to $100,000*	$2,250 to $100,000*	$4,500 to $100,000*	Tax did not exist before Jan. 1, 2014
Private Club Exemption	$1,500 to $100,000*	$1,500 to $100,000*	$3,000 to $100,000*	Tax did not exist before Jan. 1, 2014

*Or four times the permittee’s monthly average tax liability, whichever is greater.

The maximum mixed beverage tax bond amounts increased from $50,000 to current maximum bond amounts, effective June 15, 2007.

Before Jan. 1, 2014, the mixed beverage gross receipts tax rate was 14 percent and there was no mixed beverage sales tax. Minimum bond amounts for mixed beverage taxes were adjusted, effective Jan. 1, 2014.

What is an MBGR Bond?

MBGR Bonds are required by Texas Comptroller to obtain your Liquor license. The bond guarantees the payment of taxes for liquor sales.

Different parts of a MBGR bond:

There are 3 parts to a MBGR surety bond. The Principal "YOU", The Surety Company, and the Obligee. The Principal is the business or individual applying for the MBGR Surety Bond. The Obligee is the individual or entity requiring the Surety Bond and the Surety Company is the company who provides the Surety Bond coverage.

Texas Mixed Beverage Gross Receipts Tax Bond