How Mixed Beverage Taxes Are Calculated and Reported in Texas
Holding a mixed beverage permit in Texas comes with a recurring obligation that has nothing to do with pouring drinks: filing and paying mixed beverage taxes every month. The calculation involves two separate taxes, the reporting runs on its own forms and deadlines, and the penalties for getting it wrong are immediate. For an operator, mastering this routine is as much a part of running the business as managing the bar. This article explains how mixed beverage taxes are calculated and reported, from the rates to the monthly filing.
The two taxes on the base
Mixed beverage taxation rests on two distinct taxes applied to alcoholic beverage sales by a mixed beverage permittee. The mixed beverage gross receipts tax is imposed on the permittee at 6.7 percent and cannot be passed to customers, while the mixed beverage sales tax is 8.25 percent and can be collected from customers. Both apply to the same sales, so an operator is calculating two tax amounts on the same underlying alcohol revenue.
Understanding the base is the starting point for the calculation. The taxes apply to the sales of alcoholic beverages by the permittee, so the business must track that revenue accurately as the foundation for both computations. Because one tax is absorbed by the business and the other is collected from customers, keeping the figures straight is essential, since they are reported separately and treated differently even though they spring from the same sales.
Applying the rates
The actual calculation applies each rate to the relevant base of alcoholic beverage sales. The 6.7 percent gross receipts tax is computed on the business’s alcoholic beverage receipts and owed by the business itself. The 8.25 percent sales tax is computed on the taxable alcoholic beverage sales and is the amount the business collects from customers, or builds into its prices, and then remits.
Doing this accurately depends on clean records of alcohol sales. A business that does not cleanly separate its alcoholic beverage sales from its other revenue, such as food, will struggle to compute the taxes correctly, because the taxes apply specifically to the alcohol side. This is why point-of-sale systems that distinguish alcohol sales are so valuable: they produce the figures the tax calculation needs. The math itself is straightforward once the underlying sales data is accurate; the difficulty is almost always in the recordkeeping, not the multiplication.
The monthly reporting forms
Texas requires mixed beverage taxes to be reported monthly, using dedicated forms. The mixed beverage gross receipts tax is reported on Form 67-100, and the mixed beverage sales tax is reported on Form 67-103. Each tax has its own report, reflecting that they are genuinely separate taxes rather than two parts of one filing, even though they cover the same period and the same underlying sales.
This monthly cadence is a defining feature of the obligation. Unlike some taxes that are paid quarterly or annually, mixed beverage taxes demand attention every single month, which means the business must build the filing into its routine operations. An operator cannot treat tax filing as an occasional chore; it is a monthly cycle that recurs without fail, and the discipline of meeting it consistently is part of what compliant mixed beverage operation requires.
Due dates and the no-sales rule
The deadline is firm: reports are due on or before the 20th day of the month following each reporting period. A report covering one month must be filed by the 20th of the next month. If the 20th falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day, which is the one bit of flexibility in the schedule.
A crucial and often-missed point is that the obligation to file does not depend on having sales. A report is due even if there were no mixed beverage sales to report during the period. A business that was closed, or that simply had no alcohol sales, still files. This catches operators off guard, because they assume no sales means no filing, when in fact the filing obligation is continuous as long as the permit is held. Skipping a filing because there was nothing to report is itself a misstep.
Penalties for getting it wrong
The system enforces its deadlines with prompt penalties. A report filed after the due date draws a penalty, and tax paid late draws an additional penalty that grows the longer payment is delayed. Even a modest late filing triggers a charge, which makes the deadlines worth taking seriously down to the specific day rather than treating them as approximate.
These penalties accumulate over time for a business that is chronically late, turning what could be a simple monthly routine into a steady drain. Because the penalties attach both to late filing and to late payment, a business benefits from both filing the reports and paying the tax on time, not just one or the other. The lesson is that the cheapest way to handle mixed beverage taxes is simply to file and pay by the 20th, every month, without exception, since the penalties exist precisely to punish the lapses that a disciplined routine avoids.
Consider a bar closing out a month of operation. Its point-of-sale system separates alcohol sales from food, so the manager pulls the alcohol revenue, computes the 6.7 percent gross receipts tax the business will absorb and the 8.25 percent sales tax it collected from customers, and files Form 67-100 and Form 67-103 by the 20th of the following month. Even in a slow month with minimal sales, the manager still files, because the obligation does not pause for a quiet period. The routine is unremarkable precisely because the bar built it into its monthly close.
The throughline is that mixed beverage taxes are calculated by applying the 6.7 percent gross receipts rate and the 8.25 percent sales tax rate to alcoholic beverage sales, and reported monthly on Forms 67-100 and 67-103, due by the 20th of the following month even when there are no sales, with penalties for filing or paying late. Clean records and a disciplined monthly routine are what make the obligation manageable.
Frequently Asked Questions
Which forms are used for mixed beverage taxes?
The mixed beverage gross receipts tax is reported on Form 67-100, and the mixed beverage sales tax is reported on Form 67-103. They are separate reports for two separate taxes, even though both cover the same reporting period and the same underlying alcoholic beverage sales.
When are mixed beverage tax reports due?
Monthly, on or before the 20th day of the month following the reporting period. If the 20th falls on a weekend or legal holiday, the deadline moves to the next business day. The reports are due every month for as long as the permit is held.
Does a business have to file if it had no alcohol sales?
Yes. A report is due even if there were no mixed beverage sales during the period. The filing obligation is continuous while the permit is held, so a business that was closed or simply had no alcohol sales still files, and skipping the filing because there was nothing to report is itself a misstep.
This article is general information about reporting Texas mixed beverage taxes. It is not legal or tax advice and does not create an attorney-client relationship. Rates, forms, and deadlines can change and depend on the specific situation. Anyone with mixed beverage tax obligations should confirm current requirements with the Texas Comptroller or a qualified professional.
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