Texas Tax Code Title 2, Chapter 183 - Mixed Beverage Taxes

SUBCHAPTER A GENERAL PROVISIONS

SUBCHAPTER B MIXED BEVERAGE GROSS RECEIPTS TAX

• Texas Section 183.001 - Definitions
  (a) The definitions in Section 1.04, Alcoholic Beverage Code, apply to this chapter. (b) In this chapter: (1) "Permittee" means a mixed beverage permittee, a...
• Texas Section 183.021 - Tax Imposed On Gross Receipts Of Permittee From Mixed Beverages
  A tax at the rate of 6.7 percent is imposed on the gross receipts of a permittee received from the sale, preparation, or service of...
• Texas Section 183.0212 - Separate Disclosure Of Tax Allowed
  (a) For informational purposes only, a permittee may provide that each sales invoice, billing, service check, ticket, or other receipt to a customer for the...
• Texas Section 183.022 - Tax Return Due Date
  (a) A permittee shall file a tax return with the comptroller not later than the 20th day of each month. (b) The return under this...
• Texas Section 183.023 - Payment
  (a) The tax due for the preceding month shall accompany the return and shall be payable to the state. (b) The comptroller shall deposit the...
• Texas Section 183.024 - Failure To Pay Tax Or File Report
  (a) A permittee who fails to file a report as required by this subchapter or who fails to pay a tax imposed by this subchapter...
• Texas Section 183.025 - Security Requirement
  (a) A permittee subject to the tax imposed by this subchapter must comply with the security requirements imposed by Chapter 151 except that a permittee...
• Texas Section 183.026 - Audit Frequency
  The comptroller shall have the discretion to determine the frequency of mixed beverage tax audits under this subchapter. In determining the frequency of the audit...

SUBCHAPTER B-1 MIXED BEVERAGE SALES TAX

• Texas Section 183.027 - Credits And Refunds For Bad Debts
  (a) A permittee may withhold the payment of the tax under this subchapter on a portion of the gross receipts that remains unpaid by a...
• Texas Section 183.041 - Tax Imposed On Sales Of Mixed Beverages And Related Items
  (a) A tax is imposed on each mixed beverage sold, prepared, or served by a permittee in this state and on ice and each nonalcoholic...
• Texas Section 183.042 - Disclosure Of Tax
  A permittee may provide that a sales invoice, billing, service check, ticket, or other receipt to a customer for the purchase of an item subject...

SUBCHAPTER C MIXED BEVERAGE TAX CLEARANCE

• Texas Section 183.043 - Applicability Of Other Law
  (a) Except as otherwise provided by this section: (1) the tax imposed by this subchapter is administered, collected, and enforced in the same manner as...
• Texas Section 183.051 - Mixed Beverage Tax Clearance Fund
  (a) Not later than the last day of the month following a calendar quarter, the comptroller shall calculate the total amount of taxes received under...
• Texas Section 183.052 - Conflict Of Rules
  If a rule or policy adopted by the Texas Alcoholic Beverage Commission conflicts with a rule adopted by the comptroller for the application, enforcement, or...

Last modified: September 28, 2016