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Information for Tax Assessor Collectors
Updated January 7, 2009
Collection of Local Fees
Section 11.38 and 61.36 of the Texas Alcoholic Beverage Code allows for collection of up to ½ of the state fee for certain permits and licenses. The Texas Alcoholic Beverage Commission has been advised that some counties are charging service fees in relation to an application for a license or permit. The City and/or County may not assess an additional fee in relation to an application for a permit or license.
Two-Year Permits
Senate Bill 1217 of the 80th Legislative Session amended Sections 11.09 and 61.03 of the Alcoholic Beverage Code to allow TABC to issue a license or permit for a period of two years. Consequently, the commission shall double the amount of fees and surcharges established for each license or permit. The total amount of fees plus the surcharges to cover the two-year term must be paid at the time of application or at the time of the renewal.
The commission has adopted Rule 33.25 to set out the schedule for the two-year permits.
Fee schedule effective September 1, 2009
There has been confusion concerning when the fees for Mixed Beverage (MB) can be collected by the cities/counties. We would like to take this opportunity to clarify the section of the code that addresses the collection of MB fees for your cities/counties. The fee for a mixed beverage permit cannot be collected until the three-year period following the issuance of the permit. Examples provided will explain the previous collection schedule and the new schedule as of January 1, 2009. You may view these sections of the Code, as well as Rule 33.25 here.
Prior to January 1, 2009, you are authorized to collect up to one-half of the state fee during the third year following the issuance of a mixed beverage permit.
| License/Permit Status | Operating Year | Fees Paid by Licensee | Fees Due City/County |
|---|---|---|---|
| Issuance | Original | $3,000 | $0 |
| First Renewal | Year 1 | $2,250 | $0 |
| Second Renewal | Year 2 | $1,500 | $0 |
| Third Renewal | Year 3 | $750 | $375* |
* Year that city/county may begin to collect up to one-half of state fee
With the issuance of two-year periods for a license or permit, the amount due the counties has increased significantly. NOTE: Chart below is for original applications with an issue date of 1/1/2009 and after.
| License/Permit Status | Operating Year | Fees Paid by Licensee | Fees Due City/County |
|---|---|---|---|
| Issuance | Original and Year 1 | $6,000 | $0 |
| First Renewal | Year 2 and Year 3 | $4,500 | $1,125* |
| Second Renewal | Year 4 and Year 5 | $3,000 | $1,500** |
| Third Renewal | Year 6 and Year 7 | $1,500 | $750 |
* The first renewal will cover years 2 and 3 after the issuance of the permit. Therefore the city/county may begin to collect in the third year, which calculates, to one-half of one-half of the state fee ($2,250) or $1,125.
** $750-Yr 4 and $750-Yr 5
Your city/county may choose to continue to bill the permit holder yearly, as you have before, or your city/county may choose to collect on the same cycle as TABC (every two years). However, your individual city/county officials must determine their collection schedule. For example, you may collect the full $1,500 in the 4th and 5th years or collect $750 for the 4th year and then bill the permit holder $750 in the 5th year.
Note: TABC will continue to send the county tax assessor collectors the liquor renewal cards each year.
If you have any questions concerning billing, contact Teresa Shed at 512-206-3382.