Bootleggers and home brewers shudder! The TABC (Texas Alcoholic Beverage Commission) decides what business sells alcohol in the state – legally. It controls manufacturers, distributors, retailers, and servers, and it does so from a user-friendly website. The Texas State Controller permits online tax filing for the Texas Mixed Beverage Permit sales, but business applicants want to know what they are doing from the start.
Mixed Beverage Permit “authorizes the holder to sell mixed beverages from unsealed containers and wine, beer, ale and malt liquor in containers of any legal size for on-premise consumption.”
That code requires some parsing. For example, “unsealed containers” refer to draft beers. Other containers of alcoholic beverages require seals that have to be broken when opened. And, the sale and drinking is limited to defined premises.
There is a score of other permits that cover restaurants, clubs, festivals, and more. TABC pricing, taxes, and follow-up monitoring depends on the correct permit selection and application. That’s why it’s smart to secure sustaining legal advice upfront.
Nothing is easy!
The TABC rules pretty tightly. It has a mandate to protect citizens, level and collect taxes, and to enforce the laws of the state. Typically, any bureaucracy will administer its mandate with layers of forms, terms, and procedures.
- For example, there is a Mixed Beverage Gross Receipts Tax paid by the permit holder on all the non-alcoholic and alcoholic beverages prepared, sold, and served on premises.
- That’s in addition to the Mixed Beverage Sales Tax on each beverage sold. While the sales tax is paid by the customer, the permit holder is responsible for collection, reporting, and filing.
- That’s in addition to the surety bonds required. Permit holders must show bonds in the amount of $3,750 each to assure payment of the Gross Receipts Tax and the Sales Tax.
This is all on top of other restrictions and reporting requirements in cities and counties, other taxing authorities, and other business operating rules and regulations.
Finding the way clear!
Candidates for a TABC Mixed Beverage Permit include:
- Start-up businesses
- Applicants who are buying or selling a mixed beverage business
- Out-of-state businesses launching their business brand in Texas
But, the work of permit holders does not stop with admission to do business. Every step and every form, every day the doors are open, there is a potential for risk to the permit. Relationships with vendors, customer behavior, hours of operation, quality of product, sanitation standards, and more affect the permit holder’s right to do business.
Monshaugen & Van Huff, to name one legal consultant, specializes in TABC issues throughout the state. Lawyers help business owners jump the barriers to doing business, and they defend the permit holders against potential charges and claims.
- Direct, clear, and concrete advice
- Real-time communication about the process and progress
- Document preparation and submission
- Defense of client interest at the start and throughout the process
Any business is a risk magnet. Business owners have the courage to take the risk, but they stand exposed without the best and brightest support available. In Texas, the Mixed Beverage Permit opens many an opportunity, but any business plan must include the assurance of strong support from start to finish.
This post was written by Wendy Dessler. Wendy is a super-connector with OutreachMama who helps businesses find their audience online through outreach, partnerships, and networking. She frequently writes about the latest advancements in digital marketing and focuses her efforts on developing customized blogger outreach plans depending on the industry and competition.