Texas Business License Bond Requirements by Agency (2026)
There is no single Texas business license bond. The agency that licenses you sets the amount — TxDMV, SOS, TDI, SML, TDB, TABC, plus city permit bonds.
Forms 67-102 + 67-105 · Texas Comptroller · not a TABC bond
Texas mixed beverage tax bonds —
Texas mixed beverage tax bonds —
both Comptroller bonds, one application.
Every Texas mixed beverage and private club permittee posts two tax bonds with the Comptroller: one for the gross receipts tax and one for the mixed beverage sales tax. Each bond amount starts at $3,750 for a Mixed Beverage permit and can reach $100,000 or four times your average monthly tax liability, whichever is greater. Continuous, calendar year to calendar year.
- Gross receipts (67-102) and sales tax (67-105)
- Bars, restaurants and private clubs
- Houston-based agent, statewide
Read this first
This is not your TABC bond.
A Texas bar or restaurant with a mixed beverage permit deals with two agencies, and each wants its own bond. In the Comptroller's words: "In addition to conduct surety bonds that the Texas Alcoholic Beverage Commission requires, mixed beverage and private club permittees must post two separate bonds as security for the payment of taxes."
| Bond | Filed with | What it guarantees |
|---|---|---|
| TABC conduct bond Alcoholic Beverage Code | Texas Alcoholic Beverage Commission | That you follow the alcohol rules |
| Gross receipts tax bond Form 67-102 · Tax Code Ch. 183 | Texas Comptroller | Payment of the 6.7% mixed beverage gross receipts tax |
| Mixed beverage sales tax bond Form 67-105 · Tax Code Chs. 151 & 183 | Texas Comptroller | Payment of the 8.25% mixed beverage sales tax |
This page covers the two Comptroller bonds. Where TABC and Comptroller rules conflict on collecting these taxes, the Comptroller's rule prevails (Tax Code §183.052). If TABC is asking for a bond with your permit application, that is the TABC conduct bond.
What it is
Why there are two mixed beverage tax bonds.
There are two bonds because there are two taxes. Since January 1, 2014, Texas has charged a 6.7% mixed beverage gross receipts tax on what you take in from alcohol, ice and non-alcoholic mixers served on premises (Tax Code §183.021), and an 8.25% mixed beverage sales tax on the sales price, which you collect from customers (§183.041).
Before 2014, the gross receipts tax was 14% and there was no separate mixed beverage sales tax. HB 3572 split it in two, and the Comptroller's two-bond schedule took effect the same day. Some pages still quote the old 14% rate. It has not applied since the end of 2013.
Each bond is a three-party guarantee. You are the principal — the permittee. The State of Texas, through the Comptroller, is the obligee the bond protects. The surety is the insurance company that issues the bond. If a tax goes unpaid, the surety pays the State and then collects that money back from you. It protects the State, not your business.
Bond amounts
What sets your bond amounts.
Each Texas mixed beverage tax bond starts at $3,750 for a Mixed Beverage permit and can be set as high as $100,000 or four times your average monthly tax liability, whichever is greater.
| Permit | Each bond starts at | Each bond can reach |
|---|---|---|
| Mixed Beverage | $3,750 | $100,000, or 4× monthly liability if greater |
| Private Club | $2,250 | $100,000, or 4× monthly liability if greater |
| Private Club Exemption | $1,500 | $100,000, or 4× monthly liability if greater |
Comptroller schedule, effective January 1, 2014. Amounts are per bond; you post two.
The statute sets the outer limits: the Comptroller "may not set the amount of security at less than $1,000 or more than the greater of $100,000 or four times the amount of the permittee's average monthly tax liability" (Tax Code §183.025(b)). The schedule sets the working minimums inside those limits. The maximum was raised from $50,000 to the current figures effective June 15, 2007.
Each bond is sized on its own tax. Take a hypothetical bar that owes about $2,500 a month in gross receipts tax. Four times that is $10,000, above the $3,750 starting figure, so if the Comptroller sized that bond on liability it would be $10,000. The sales tax bond would be sized separately on the sales tax owed. Whatever your Comptroller notice states is the amount each bond must carry.
What you pay
What sets your premium.
You do not pay the bond amounts. You pay a premium on each bond, set by credit underwriting.
Two bonds means two premiums, each priced on its own bond amount. The underwriter reads your personal and business credit and your Texas tax-filing history: these bonds exist to guarantee tax payments, so a clean filing record matters. Each bond is a new obligation every calendar year, so the premium is charged for each year the bonds stay in force.
One application quotes both. Get a quote online in a few minutes, or call (281) 484-8320.
Your options
Bond or cash?
Mixed beverage permittees follow the same security rules as any sales tax permit holder (Tax Code §183.025(a)), so the Comptroller accepts more than a surety bond. You can post cash, assign an insured bank account or CD on Form 00-808, or provide a bank letter of credit. Cash and assigned accounts stay frozen until the Comptroller releases them in writing — at least two years. A bond keeps that money in your business for a yearly premium.
Our Texas sales tax bond page compares every option side by side.
How to get bonded
Both bonds, one application.
- 01
Tell us your permit
Mixed Beverage, Private Club or Private Club Exemption, plus your Texas taxpayer number and any Comptroller notice that states a bond amount.
- 02
Quote both bonds
One application covers the gross receipts tax bond (Form 67-102) and the mixed beverage sales tax bond (Form 67-105). A soft credit pull starts underwriting.
- 03
Sign and pay
Sign the application and indemnity agreement and pay each premium. Approved bonds issue the same day.
- 04
File both forms
Both bonds run to the State of Texas, "payable through the Comptroller of Public Accounts, at Austin, Travis County, Texas." File them as the Comptroller directs.
Legal requirements
Texas statute, forms and what makes the bonds bite.
Statute
Texas Tax Code §183.025 (gross receipts tax security, with its own $1,000 floor and ceiling) and §183.043 (the mixed beverage sales tax is administered like Chapter 151). Both bond forms cite Tax Code Chapters 151 and 183.
Bond forms
Form 67-102, Continuous Bond — Mixed Beverage Gross Receipts Tax, and Form 67-105, Continuous Bond — Mixed Beverage Sales Tax. Each is tied to a permit under the Alcoholic Beverage Code.
Obligee & venue
The State of Texas, payable through the Comptroller at Austin. Suits on the bonds are filed in Travis County — a Houston bar defends a bond claim in Austin.
Term
Continuous. Each calendar year (January 1 – December 31) is a new obligation for the full amount. The surety is released 30 days after the Comptroller receives its written notice of withdrawal.
Penalties behind the bond
A late gross receipts payment draws a 5% penalty, another 5% after 30 days, interest from day 60, and $50 for each late report (Tax Code §183.024). Unpaid amounts are what the bond guarantees.
Release
Under the Chapter 151 rules, after two consecutive compliant years you may request release (§151.254(a)). The Comptroller decides. Questions on amounts go to the Comptroller at 800-252-8880. Sources last checked October 2, 2026.
Private clubs
Private clubs post both bonds too.
The two-bond rule covers private club permittees as well as mixed beverage permittees. The only difference is where the amounts start: $2,250 per bond for a Private Club permit and $1,500 per bond for a Private Club Exemption permit, against $3,750 for a Mixed Beverage permit. The ceiling is the same, and so are the forms: 67-102 for gross receipts and 67-105 for sales tax.
Why Surety Bond Houston
Two bonds, one agent, no confusion.
Both bonds at once
One application quotes the gross receipts and sales tax bonds together, so you are not chasing the second one later.
40+ years of combined experience
We know which bond goes to TABC and which two go to the Comptroller, and we write all three.
Houston hospitality, Texas-wide
From Montrose bars to Katy restaurants to clubs across the state — a Houston agency writing for permittees everywhere in Texas.
Related bonds
The other bonds a Texas bar may need.
Running a bar or restaurant in Houston? See our Houston bond guide.
FAQ
Mixed beverage tax bond questions.
Is the mixed beverage tax bond the same as my TABC bond?
No. The TABC conduct bond is filed with the Texas Alcoholic Beverage Commission under the Alcoholic Beverage Code. The mixed beverage tax bonds are filed with the Texas Comptroller under Tax Code Chapters 151 and 183. The Comptroller says mixed beverage and private club permittees post its two tax bonds "in addition to conduct surety bonds that the Texas Alcoholic Beverage Commission requires." So a bar can need three bonds: one with TABC and two with the Comptroller.
Why do I need two mixed beverage tax bonds?
Because there are two taxes. Since January 1, 2014, Texas has charged a 6.7% mixed beverage gross receipts tax on what you take in (Tax Code §183.021) and an 8.25% mixed beverage sales tax that you collect from customers (§183.041). The Comptroller requires a separate bond for each: Form 67-102 for gross receipts and Form 67-105 for sales tax.
What is the minimum mixed beverage bond amount in Texas?
Under the Comptroller's schedule, in effect since January 1, 2014, each bond starts at $3,750 for a Mixed Beverage permit, $2,250 for a Private Club permit and $1,500 for a Private Club Exemption permit. The statute's own floor is $1,000 (Tax Code §183.025(b)); the Comptroller's schedule sets the working minimums above it.
How is my mixed beverage bond amount determined?
The Comptroller sets an amount it considers sufficient to protect the State (Tax Code §183.025(b)). Each bond runs from the schedule minimum up to $100,000, or four times your average monthly liability for that tax, whichever is greater. The amount in your Comptroller notice is the amount your bond must carry.
How much do mixed beverage tax bonds cost?
Each bond carries its own premium, set by credit underwriting on the bond amount, your credit and your tax-filing history. There is no flat price to publish. A quote online takes a few minutes and covers both bonds in one application.
When do mixed beverage tax bonds renew?
Forms 67-102 and 67-105 are continuous bonds. Each calendar year, January 1 through December 31, is a new obligation for the full amount, and the bond continues until the surety is released. The surety can withdraw 30 days after the Comptroller receives its written notice. Your quote confirms how your premium renews.
Can I get my mixed beverage bonds released?
Mixed beverage security follows the Chapter 151 security rules (Tax Code §183.025(a)). After two consecutive years of compliance you are entitled to ask for release, and the Comptroller decides whether your record qualifies (§151.254(a)). Release is not automatic, and no one can promise the outcome.
Do private clubs need both bonds?
Yes. The Comptroller requires the same two bonds from private club permittees: each starts at $2,250 for a Private Club permit and $1,500 for a Private Club Exemption permit, with the same $100,000 or four-times-liability ceiling.
Ready when you are
Get both mixed beverage tax bonds today.
One application, two Comptroller bonds, same-day issuance from a Houston agent.