Bonds

Bond Requirements

Bond Forms:

Bond forms may be downloaded from our forms web page.

Retailers:

Conduct Surety Bond - Required by all retailers who do not hold a Food and Beverage Certificate. The amount of the bond is determined by the distance to a public school. If the location is over 1,000 feet from a public school, the bond amount will be $5,000. If the location is less than 1,000 feet from a public school, the bond amount will be $10,000.

The Conduct Surety Bond can be submitted in the form of a Bond, Letter of Credit or Assignment of CD.

Performance Bond - Applies to Dallas, Harris and Tarrant Counties only. Required by holders of a Beer Retailer’s On Premise License or a Wine and Beer Retailer’s Permit who does not hold a Food and Beverage Certificate. Initial amount is $2,000 and will increase due to a violation of the TABC Code.

The Performance Bond can be submitted in the form for a Bond, Letter of Credit or Assignment of CD.

Distributors, Wholesalers, Manufacturers and Wineries:

Liquor and/or Beer Tax Bond – A liquor tax bond and/or beer tax bond is required to protect the state against the anticipated tax liability. The amount is based on an estimate of sales for a six-week period and a minimum of $1,000 for liquor tax and $500 for beer tax. The amount of the bond can increase if it is determined the state is not fully protected for the tax liability. A new liquor tax and/or beer tax bond will be required each time the license or permit holder renews. At the end of your permit year, you can request an audit to determine if all taxes have been paid for that year. If so, you can request release of your liquor tax/beer tax bond. Once you have been in business for 36 months and you have filed all reports and paid all taxes and fees required by the Texas Alcoholic Beverage Commission, you can request exemption from the tax bond requirement by submitting the Application for Bond Exemption Form C-26.

The Liquor Tax and Beer Tax Bond can be submitted in the form of a Bond, Letter of Credit or Assignment of CD.

For additional information on bond requirements, please contact your local TABC Office.