Texas Mixed Beverage Tax BondIt's Actually Two Bonds — Here's Both
If you hold a Texas mixed beverage or private club permit, the Comptroller of Public Accounts requires two separate tax bonds, not one: a bond for the 6.7% mixed beverage gross receipts tax (Form 67-102) and a bond for the 8.25% mixed beverage sales tax (Form 67-105). Both trace to Tax Code §§183.025 and 183.043, and both are entirely separate from the conduct surety bond the TABC requires. Most guides collapse all of this into one line — and get the numbers wrong.
We write both bonds on a single application. The amount on each starts at a per-permit minimum — $3,750, $2,250, or $1,500 — and only climbs if four times your monthly tax liability is higher. Start a Texas mixed beverage tax bond quote , or see every state filing on the Texas surety bonds hub.
Two Comptroller Bonds — and a Third From the TABC
The single biggest source of confusion for new bar and restaurant owners is thinking “the mixed beverage bond” is one thing. It is not. A mixed beverage permittee is dealing with three distinct bond obligations from two different agencies. The Comptroller's own guidance is explicit: in addition to conduct surety bonds that the TABC requires, mixed beverage and private club permittees must post two separate bonds as security for the payment of taxes. Here is how the three sort out:
The Bonds Behind a Texas Mixed Beverage Permit
Two go to the Comptroller for taxes; one goes to the TABC for conduct. Different agency, form, and purpose.
| Bond | What it secures | Rate / basis | Form | Obligee |
|---|---|---|---|---|
| Mixed Beverage Gross Receipts Tax Bond | The 6.7% tax the permittee owes on mixed-beverage sales | 6.7% of gross receipts | 67-102 | Texas Comptroller |
| Mixed Beverage Sales Tax Bond | The 8.25% tax the permittee collects from customers | 8.25% of sales | 67-105 | Texas Comptroller |
| Conduct Surety Bond | Lawful operation of the premises (distance-based trigger) | Set by TABC rule | TABC form | Texas Alcoholic Beverage Commission |
This page covers the two Comptroller tax bonds. The TABC conduct bond is a separate obligation with its own trigger and amount — estimate it with the Texas TABC conduct bond calculator.
Tex. Tax Code §§183.025, 183.043; Comptroller, Security Bonds for Texas Mixed Beverage Taxpayers.
Everything below is about the two Comptroller tax bonds — how each amount is set, what the two taxes actually are, and how a claim works. If your real question is the distance-based conduct bond, the TABC conduct bond calculator is the tool for that, and the broader Texas alcohol beverage bonds page maps how the two sit side by side.
What Each Bond Must Be: Minimums by Permit Type
The minimum is driven by the permit you hold, and it applies to each of the two bonds. So a standard mixed beverage permittee starting at the floor is looking at $3,750 on the 67-102 plus $3,750 on the 67-105 — $7,500 of total penal sum secured, not $3,750. These are the current minimums in effect since January 1, 2014:
Per-Bond Minimums by Mixed Beverage Permit Class
Effective Jan. 1, 2014. Each figure is the minimum for one bond — a full permittee posts it on both the 67-102 and the 67-105.
Mixed Beverage Permit (MB)
$3,750
Per bond · $7,500 across both
Full-service bars, restaurants, hotels, caterers serving liquor by the drink
Private Club Registration (N)
$2,250
Per bond · $4,500 across both
Members-only clubs holding a private club registration permit
Private Club Exemption (NE)
$1,500
Per bond · $3,000 across both
Qualifying exemption-certificate clubs
Minimums per Tex. Tax Code §§183.025, 183.043; Comptroller mixed beverage security-bond schedule. $100,000 per bond is the current Comptroller-practice maximum — the statute itself permits more if 4x liability runs higher.
These minimums were cut in 2014 — older figures are stale
Before January 1, 2014 the gross receipts bond minimums were markedly higher: $7,500 for a mixed beverage permit, $4,500 for a private club, and $3,000 for a private club exemption — and no sales tax bond existed at all, because the 8.25% mixed beverage sales tax had not been created yet. When the Legislature split the old flat tax into the 6.7% and 8.25% structure, it also reset the gross receipts minimums downward and added the second bond. If a quote or article cites the old numbers, it is describing a system that ended over a decade ago.
When the Minimum Isn't the Answer: the 4× Rule
The per-permit minimum is a floor, not a ceiling. The Comptroller sizes each bond at the greater of that minimum or four times your average monthly tax liability for the tax it secures. In practice, the Comptroller's published schedule tops out at $100,000 per bond — that is the working ceiling permittees actually see quoted, though the underlying statute allows the security to run higher if 4× liability genuinely calls for more. For a brand-new permittee there is no liability history, so both bonds usually start at the minimum. For an established, high-volume location the 4× figure takes over:
How the Comptroller Sizes Each Mixed Beverage Tax Bond
Tex. Tax Code §183.025 ties the security to the greater of the schedule minimum or four times average monthly liability. $100,000 per bond is the maximum shown on the Comptroller's published security-bond schedule; the statutory text itself does not foreclose a higher figure if 4× liability exceeds it. The 67-105 sales-tax bond is sized the same way off the 8.25% tax.
Two things follow from this. First, your two bonds can be different amounts — the 8.25% sales tax generates a larger monthly liability than the 6.7% gross receipts tax on the same sales, so the 67-105 often carries the higher penal sum once you are past the minimum. Second, the amount is not frozen: as your reported sales grow, the Comptroller can re-rate the bonds upward at the next cycle. Premium tracks penal sum, so it is worth understanding how surety pricing works before you renew — the surety bond cost guide walks through how carriers turn a bond amount into an annual premium.
The Two Taxes Behind the Two Bonds: 6.7% vs. 8.25%
The reason there are two bonds is that there are two taxes, and they work differently. Understanding the split is the difference between reading your bond amount correctly and trusting a stale “14% mixed beverage tax” figure that has not been law since 2013.
6.7% Gross Receipts Tax
A tax on you, the permittee, equal to 6.7% of gross receipts from mixed-beverage sales for on-premises consumption. The customer never sees it on the check — it is the permit holder's own liability under Tax Code §183.001. It is worth noting nonprofit and otherwise tax-exempt organizations are not exempt from this one.
Secured by the 67-102 continuous bond.
8.25% Sales Tax
A tax on the customer, equal to 8.25% of the sale, that the permittee collects and remits — the same trust-tax structure as ordinary Texas sales tax, applied specifically to mixed beverages. Both this tax and its companion bond were created effective January 1, 2014; neither existed before.
Secured by the 67-105 continuous bond.
The 8.25% mixed beverage sales tax is a close cousin of the ordinary Texas sales tax security bond (Form 01-752) the Comptroller demands from delinquent sellers — same trust-tax logic, different form and program. If you also sell taxable goods outside the bar, you may end up dealing with both.
Need both bonds before your permit clears?
Tell us your permit type and we'll quote the 67-102 and the 67-105 together, at the right minimum, on Comptroller-accepted forms.
Quote both mixed beverage bondsFiling Dates, Penalties, and What Triggers a Claim
Both taxes run on the same monthly clock. Reports and payment are due on the 20th day of the month following the reporting period. The bond exists so the state gets paid even when a permittee does not file — and the penalty schedule is what a claim collects on top of the base tax:
Late report
A flat $50 penalty per late report — charged even if no tax is due.
Late payment
5% if 1–30 days late; 10% if more than 30 days late.
Interest
Begins accruing 61 days after the due date on any unpaid balance.
The obligee
The State of Texas, payable through the Comptroller at Austin, Travis County.
How a claim actually proceeds
The bond forms give the State unusually direct collection power. If the principal defaults, Texas may sue on the bond in Travis County without first exhausting its remedies against the principal's property, and without even making the principal a party to the suit. The surety must be a company authorized and qualified to write surety in Texas. In practice that means the state can go straight to the surety for unremitted tax, penalties, and interest — which is exactly why sureties underwrite the bond and require indemnity.
A paid claim is not the end of the cost. The surety that pays the Comptroller will seek full reimbursement from you under your indemnity agreement and will likely decline to renew — and replacing a mixed beverage tax bond after a claim, on top of a permit already flagged by the state, is markedly harder. The mechanics of avoiding that are covered in our guide on how to avoid surety bond claims.
Why Both Bonds Are “Continuous” — No Annual Re-Filing
Forms 67-102 and 67-105 are both continuous bonds. The form text says each bond is continuous from its effective date and is automatically extended from calendar year to calendar year, constituting a new and separate obligation, in the amount specified, for each calendar year it stays in force. A calendar year here runs January 1 to December 31. Two practical consequences fall out of that language.
First, you do not re-issue bond paperwork every January. The bond carries forward on its own; what you pay is an annual premium to keep the surety on the obligation. Second, the bond does not end just because you stop paying attention to it — it ends only when properly canceled. The surety can withdraw, but termination takes effect 30 days after the Comptroller receives written notice of the withdrawal, and even then the surety stays liable for any transactions that occurred before termination. A lapse in premium does not instantly erase the state's coverage, and it does leave your permit out of compliance with its security condition.
The forms: the gross receipts tax bond is Comptroller Form 67-102; the sales tax bond is Form 67-105. Both cite Tax Code chapters 151 and 183 directly on the instrument and name the State of Texas, payable through the Comptroller, as obligee.
Surety Bond, Certificate of Deposit, or Letter of Credit
A surety bond is not your only option for satisfying the security requirement, but for most permittees it is the cheapest. The Comptroller accepts three routes for each of the two bonds:
Surety bond
An annual premium secures the full amount on Form 67-102 / 67-105 while your cash stays in the business. You indemnify the surety for any claim it pays. The usual choice.
CD / savings assignment
Assign a certificate of deposit or savings account on Form 00-808. Freezes the full amount on each bond, but the funds come back when the requirement is released.
Letter of credit
An irrevocable letter of credit on Form 00-812. Consumes bank credit and carries its own fees — real cost for a bar that needs its bank line for build-out and inventory.
Because the requirement is doubled — two bonds, each with its own amount — the capital math cuts harder here than on a single-bond license. Depositing cash on both a $3,750 gross receipts requirement and a larger sales tax requirement can lock up meaningful working capital right when a new bar can least afford it. The trade-offs between the two guarantee instruments are unpacked in our surety bond vs. letter of credit comparison.
From Permit Application to Two Filed Bonds
Confirm your permit class
Mixed beverage (MB), private club registration (N), or private club exemption (NE). That class sets the minimum on each bond — $3,750, $2,250, or $1,500 respectively.
Get both amounts confirmed
For a new permit both bonds start at the minimum. If the Comptroller has assigned amounts based on projected liability, use those exact figures — each bond must be written for its own amount.
Apply once for both bonds
A single application covers the 67-102 and the 67-105. The underwriter reviews ownership and credit; new-venue and post-issue files are both routine for this bond type.
The surety executes 67-102 and 67-105
Both are written on the Comptroller’s own continuous-bond forms, naming your business as principal and the State of Texas, through the Comptroller, as obligee.
File with the Comptroller and keep copies
Submit both executed bonds per your permit instructions and confirm the security condition shows satisfied. Because they are continuous, there is no annual re-filing — just keep the premium current.
Related Texas Alcohol & Tax Bond Resources
TABC Conduct Bond Calculator
The separate, distance-triggered TABC bond — the third obligation many mixed beverage permittees also carry.
Texas Alcohol Beverage Bonds
How the Comptroller tax bonds and TABC conduct bond fit together across permit types.
Texas Sales Tax Bond (Form 01-752)
The Comptroller's general sales-tax security bond — same trust-tax logic, different program.
Liquor Tax Bonds (National)
How other states secure alcohol excise and gross-receipts taxes, for multi-state operators.
Texas Surety Bonds (Hub)
Every Texas bond requirement with statutes — dealer, tax, alcohol, court, and license bonds.
Quote Both Bonds
One application for the 67-102 and 67-105. Right minimum, correct forms, same-day quote.
Texas Mixed Beverage Tax Bond FAQs
Why does one mixed beverage permit require two separate bonds?
Because it secures two different taxes. Since January 1, 2014, Texas splits the tax on drinks sold at a mixed beverage establishment into a 6.7% mixed beverage gross receipts tax that the permittee owes, and an 8.25% mixed beverage sales tax the permittee collects from the customer. The Comptroller secures each one with its own continuous bond — Form 67-102 for gross receipts and Form 67-105 for sales tax — under Tax Code §§183.025 and 183.043. They are filed together but are legally distinct obligations, so a mixed beverage or private club permittee posts both. A page that tells you there is a single mixed beverage bond is describing the pre-2014 world that no longer exists.
Is the Comptroller tax bond the same as the TABC conduct bond?
No, and conflating them is the most common mistake we see. The two bonds on this page go to the Texas Comptroller of Public Accounts and secure tax payment. The TABC Conduct Surety Bond is a separate, distance-based requirement enforced by the Texas Alcoholic Beverage Commission that guarantees you will operate the premises lawfully — it is triggered mainly for locations near a school, church, or hospital and runs a different amount. A full-service bar can end up carrying all three: the 67-102 gross receipts bond, the 67-105 sales tax bond, and a TABC conduct bond. Different obligee, different purpose, different form. Our Texas TABC conduct bond calculator covers that third obligation separately.
My minimum is $3,750 — could the Comptroller make it higher?
Yes. The $3,750 (mixed beverage permit), $2,250 (private club), and $1,500 (private club exemption) figures are minimums per bond, not fixed amounts. The Comptroller sets each bond at the greater of that minimum or four times your average monthly tax liability. Tex. Tax Code §183.025 actually allows the security to run above $100,000 if four times liability calls for more — but as a matter of published Comptroller practice, $100,000 per bond is the current maximum you will see quoted, and it is the ceiling that shows up on the Comptroller’s own security-bond schedule. A high-volume bar reporting, say, $9,000 a month in gross receipts tax would see a 4× figure of $36,000 on the 67-102 — well above the $3,750 floor. New permittees usually start at the minimum because there is no liability history yet; the amount can be re-rated upward as your reported sales grow.
Do I have to re-file these bonds every year?
No. Both Form 67-102 and Form 67-105 are continuous bonds. The form language states the bond is continuous from its effective date and is automatically extended from calendar year to calendar year, constituting a new and separate obligation for each calendar year it stays in force. You do not submit fresh bond paperwork every January — the bond auto-renews. What you do pay is an annual premium to keep the surety on the hook, and the bond stays in force until it is properly canceled: 30 days after the Comptroller receives written notice of the surety’s withdrawal, with the surety still liable for anything that happened before that date.
Can I post a certificate of deposit or letter of credit instead of a surety bond?
Yes. The Comptroller accepts alternative security in place of a surety bond: an irrevocable letter of credit on Comptroller Form 00-812, or an assignment of a certificate of deposit or savings account on Form 00-808. The trade-off is capital. A CD assignment freezes the full security amount — potentially $3,750 to $100,000 on each of the two bonds — and a letter of credit consumes bank credit and carries its own fees. A surety bond costs an annual premium instead of locking up the principal, which is why most permittees bond rather than deposit. If you have idle cash and want the money back later, the deposit route can make sense.
What happens to the bond if I file my mixed beverage taxes late?
Late filing is exactly what the bond secures. Reports and payment for both taxes are due monthly on the 20th of the following month. Miss the report and Texas charges a flat $50 late-filing penalty; pay late and you owe 5% if you are 1–30 days past due, 10% if more than 30 days late, with interest starting to accrue 61 days after the due date. Those penalties and interest are collectible against the bond along with the base tax. If the Comptroller has to collect from the surety, the surety pays the state and then comes after you under your indemnity agreement — the bond changes who the state bills first, never who ultimately owes the tax.
All content is researched from official state and federal sources (.gov) and verified before publication. BuySuretyBonds.com works with Treasury-certified, A-minimum rated surety carriers serving all 50 states.
Verification Methodology
The two-bond requirement, per-permit minimums ($3,750 / $2,250 / $1,500), the $100,000-per-bond current-practice maximum, the 6.7% gross receipts and 8.25% sales tax rates, the 20th-of-the-month filing deadline, the $50 / 5% / 10% penalty schedule with interest at 61 days, the continuous calendar-year auto-renewal, the 30-day cancellation window, and the Travis County claim mechanics were verified against the Texas Comptroller's Security Bonds for Texas Mixed Beverage Taxpayers page and bond Forms 67-102 and 67-105, with authority under Tex. Tax Code §§183.001, 183.025, and 183.043. Bond amounts assigned above the minimum are set by the Comptroller from your tax liability. Premium figures are indicative market ranges, non-binding until a carrier issues a quote. General information, not legal or tax advice. Bonds are placed only with sureties authorized in Texas.
Two Bonds, One Application, No Guesswork
Tell us your permit class and we'll quote the gross receipts bond (67-102) and the sales tax bond (67-105) together — at the right minimum, on the Comptroller's own forms, usually the same day.