A Texas mixed beverage or private club permittee posts a bond with the Comptroller of Public Accounts as security for the 6.7% mixed beverage gross receipts tax under Tax Code Chapter 183. The Comptroller sets the bond amount; the premium is 1% of the bond amount, with a $100 minimum.
















No underwriting queue for the standard mixed beverage bond — enter your amount, pay, and file with the Comptroller. Here is the whole thing:
Your business details, your Texas taxpayer number, the bond amount the Comptroller set, and the effective date — that is the entire application.
The application collects no credit information, and the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
Submit the executed bond to the Comptroller to satisfy the gross receipts tax security requirement. Wet-ink originals mailed whenever the state insists.
Texas imposes a 6.7% mixed beverage gross receipts tax on permittees who sell mixed drinks, under Tax Code Chapter 183. The Comptroller can require a permittee to post security — a surety bond — guaranteeing payment of that tax, plus any interest, penalties, and costs.
The bond amount is set by the Comptroller and is generally tied to your tax liability: a $3,750 minimum, and up to the greater of four times your average monthly liability or $100,000. Mixed beverage permittees also post a separate bond for the 8.25% mixed beverage sales tax — that is a different filing.
The bond stands behind the gross receipts tax you collect and owe — if you fail to remit, the state can recover against it, and if the surety pays, you repay the surety. We issue the amount the Comptroller set; the application collects no credit information, and pricing is variable by bond amount, from $100.
Submit the application with the bond amount the Comptroller set — most applicants see their exact price and an instant issuance.
Start the application →Premiums from $100. Enter the amount the Comptroller set and file the same day.