Alcoholic Beverage Tax

Alcoholic Beverage Tax & License
The Texas Alcoholic Beverage Commission requires alcoholic beverage manufacturers, distributors, retailers, etc. to apply for licenses and permits before they may operate in the State of Texas. The TABC provides some information regarding licenses/permits to the public; go to http://www.tabc.state.tx.us. New Liquor or Beer License/permit
In Bell County, NEW alcoholic beverage license/permit application processing is available at the following location ONLY:
TABC - Belton Outpost
111 E. Water Street
P.O. Box 305
Belton, Tx 76513
254-933-5380
254-933-5369 Fax
Hours of Operation vary each week. It is best to call to check for the time. Tentative weekly hours are: Monday -- Friday 9:00 a.m.- 12:00 p.m. & 1:00 p.m.- 4:00 p.m. Review of Applications are By Appointment ONLY. If a review is set, the Interviews are normally held on Tuesdays. If there are any questions during the times that the office is closed, please contact the Austin District office at 512-451-0231.
Renewal for Liquor License/permit
The State of Texas mails a renewal statement to the licensee annually. These fees are to be sent directly to the TABC in the form of a money order or cashier's check at the following address: Texas Alcoholic Beverage Commission P. O. Box 13127 Austin, Texas 78711-3127 A description and an amount of the State Renewal fees appears in the following table:

LIQUOR PERMIT RENEWAL FEES EFFECTIVE 10/01/05
CODE	DESCRIPTION OF FEE	FEES	Subject to Annual Change	TOTAL DUE
CODE	DESCRIPTION OF FEE	FEES	SURCHARGE	TOTAL DUE
A	Agent's Permit	$10.00	$40.00	$50.00
AB	Airline Beverage Permit	$2,200.00	$139.00	$2,339.00
PE	Beverage Cartage Permit	$20.00	$64.00	$84.00
J	Bonded Warehouse Permit	$150.00	$58.00	$208.00
JD	Bonded Warehouse Permit (Dry Area)	$150.00	$58.00	$208.00
B	Brewer's Permit	$1,500.00	$245.00	$1745.00
C	Carrier's Permit	$30.00	$107.00	$137.00
CB	Caterer's Permit	$500.00	$118.00	$618.00
TB	Daily Temporary Mixed Beverage Permit (Per Day)	$50.00	$171.00	$221.00
TN	Daily Temporary Private Club Registration Permit	$50.00	$192.00	$242.00
DS	Direct Shipper's Permit	$75.00	$0.00	$75.00
D	Distiller's & Rectifier's Permit	$1,500.00	$149.00	$1,649.00
FB	Food and Beverage Certificate	$100.00	$245.00	$345.00
FC	Forwarding Center Authority	$1,000.00	$118.00	$1,118.00
I	Industrial Permit	$60.00	$111.00	$171.00
E	Local Cartage Permit	$30.00	$86.00	$116.00
LP	Local Distributor's Permit	$100.00	$192.00	$292.00
LI	Local Industrial Alcohol Manufacturer's Permit	$100.00	$139.00	$239.00
T	Manufacturer's Agent's Permit	$10.00	$40.00	$50.00
MR	Market Research Packager's Permit	$100.00	$54.00	$154.00
MI	Minibar Permit - Original	$2,000.00	$149.00	$2,149.00
	- 1st Renewal	$1,500.00	$149.00	$1,649.00
	- 2nd Renewal	$1,000.00	$149.00	$1,149.00
	- 3rd Renewal	$750.00	$149.00	$899.00
MB	Mixed Beverage Permit - Original	$3,000.00	$256.00	$3,256.00
	- 1st Renewal	$2,250.00	$256.00	$2,506.00
	- 2nd Renewal	$1,500.00	$256.00	$1,756.00
	- 3rd Renewal	$750.00	$256.00	$1,006.00
RM	Mixed Beverage Restaurant Permit with FB - Original	$3,000.00	$256.00	$3,256.00
	- 1st Renewal	$2,250.00	$256.00	$2,506.00
	- 2nd Renewal	$1,500.00	$256.00	$1,756.00
	- 3rd Renewal	$750.00	$256.00	$1,006.00
LB	Mixed Beverage Late Hours Permit	$150.00	$139.00	$289.00
U	Nonresident Brewer's Permit	$1,500.00	$160.00	$1,660.00
S	Nonresident Seller's Permit	$150.00	$160.00	$310.00
P	Package Store Permit	$500.00	$213.00	$713.00
PS	Package Store Tasting Permit	$25.00	$75.00	$100.00
Q	Wine Only Package Store Permit	$75.00	$235.00	$310.00
PT	Passenger Train Beverage Permit	$500.00	$256.00	$756.00
O	Private Carrier's Permit	$30.00	$107.00	$137.00
NE	Private Club Exemption Certificate Permit	$0.00	$0.00	$0.00
N	Private Club Registration Permit - OPTION 1
	0 to 250 Members	$750.00	$383.00	$1,133.00
	251 to 450 Members	$1,350.00	$383.00	$1,733.00
	451 to 650 Members	$1,950.00	$383.00	$2,333.00
	651 to 850 Members	$2,550.00	$383.00	$2,933.00
	851 to 1,000 Members	$3,000.00	$383.00	$3,383.00
	Over 1,000 Members	$3/Member	$383.00	VARIES
N	Private Club Registration Permit - OPTION 2 - Original	$3,500.00	$383.00	$3,883.00
	- 1st Renewal	$2,750.00	$383.00	$3,133.00
	- 2nd Renewal and all Subsequent Renewals	$2,000.00	$383.00	$2,383.00
NB	Private Club Beer and Wine Permit	$1,500.00	$383.00	$1,883.00
NL	Private Club Late Hours Permit	$750.00	$149.00	$899.00
L	Private Storage Permit	$100.00	$86.00	$186.00
PR	Promotional Permit	$300.00	$0.00	$300.00
K	Public Storage Permit	$100.00	$86.00	$186.00
W	Wholesaler's Permit	$1,875.00	$298.00	$2,173.00
X	General Class B Wholesaler's Permit	$300.00	$277.00	$577.00
LX	Local Class B Wholesaler's Permit	$75.00	$277.00	$352.00
V	Wine and Beer Retailer's Permit Excursion Boat	$130.00	$235.00	$365.00
Y	Wine and Beer Retailer's Permit Railway Car (Fee-Per Car)	$30.00	$235.00	$265.00
Z	Wine Bottler's Permit	$225.00	$256.00	$481.00
G	Winery Permit	$75.00	$298.00	$373.00
GS	Winery Storage Permit	$100.00	$86.00	$186.00

LIQUOR PERMIT RENEWAL FEES EFFECTIVE 10/01/05
CODE	DESCRIPTION OF FEE	MAXIMUM COUNTY FEE
A	Agent's Permit	$5.00
AB	Airline Beverage Permit	$1,100.00
PE	Beverage Cartage Permit	$10.00
J	Bonded Warehouse Permit	$75.00
JD	Bonded Warehouse Permit (Dry Area)	$75.00
B	Brewer's Permit	$750.00
C	Carrier's Permit	$15.00
CB	Caterer's Permit	$250.00
TB	Daily Temporary Mixed Beverage Permit (Per Day)	$25.00
TN	Daily Temporary Private Club Registration Permit	$25.00
DS	Direct Shipper's Permit	$37.50
D	Distiller's & Rectifier's Permit	$750.00
FB	Food and Beverage Certificate	$50.00
FC	Forwarding Center Authority	$500.00
I	Industrial Permit	$30.00
E	Local Cartage Permit	$15.00
LP	Local Distributor's Permit	$50.00
LI	Local Industrial Alcohol Manufacturer's Permit	$50.00
T	Manufacturer's Agent's Permit	$5.00
MR	Market Research Packager's Permit	$50.00
MI	Minibar Permit - Original	$1,000.00
	- 1st Renewal	$750.00
	- 2nd Renewal	$500.00
	- 3rd Renewal	$375.00
MB	Mixed Beverage Permit - Original	$1,500.00
	- 1st Renewal	$1,125.00
	- 2nd Renewal	$750.00
	- 3rd Renewal	$375.00
RM	Mixed Beverage Restaurant Permit with FB - Original	$1,500.00
	- 1st Renewal	$1,125.00
	- 2nd Renewal	$750.00
	- 3rd Renewal	$375.00
LB	Mixed Beverage Late Hours Permit	$75.00
U	Non Resident Brewer's Permit	$750.00
S	Non Resident Seller's Permit	$75.00
P	Package Store Permit	$250.00
PS	Package Store Tasting Permit	$12.50
Q	Wine Only Package Store Permit	$37.50
PT	Passenger Train Beverage Permit	$250.00
O	Private Carrier's Permit	$15.00
NE	Private Club Exemption Certificate Permit	$0.00
N	Private Club Registration Permit - OPTION 1
	0 to 250 Members	$375.00
	251 to 450 Members	$675.00
	451 to 650 Members	$975.00
	651 to 850 Members	$1,275.00
	851 to 1,000 Members	$1,500.00
	Over 1,000 Members	$1.50/MEMBER
N	Private Club Registration Permit - OPTION 2 - Original	$1,750.00
	- 1st Renewal	$1,375.00
	- 2nd Renewal and all Subsequent Renewals	$1,000.00
NB	Private Club Beer and Wine Permit	$750.00
NL	Private Club Late Hours Permit	$375.00
L	Private Storage Permit	$50.00
PR	Promotional Permit	$150.00
K	Public Storage Permit	$50.00
W	Wholesaler's Permit	$937.50
X	General Class B Wholesaler's Permit	$150.00
LX	Local Class B Wholesaler's Permit	$37.50
V	Wine and Beer Retailer's Permit Excursion Boat	$65.00
Y	Wine and Beer Retailer's Permit Railway Car (Fee-Per Car)	$15.00
Z	Wine Bottler's Permit	$112.50
G	Winery Permit	$37.50
GS	Winery Storage Permit	$50.00

The Texas Alcoholic Beverage Commission or Administrator may cancel a permit if it finds that the permittee has not paid a fee levied under this section. A permittee who sells an alcoholic beverage without first having paid a fee levied under this section commits a misdemeanor punishable by a fine of not less than $10 nor more than $200.00.

Renewal for Beer License/permit

Section 61.36 of the Alcoholic Beverage Code provides, in part, that the Bell County Commissioners' Court (all counties) may levy and collect a fee equal to one-half the state fee for each license, except a temporary or agent's beer license, issued for premises located within Bell County.

Holders of beer licenses in Bell County must renew their licenses at the Tax Assessor-Collector's Office; 411 E. Central Avenue, Belton, Texas 76513. After accepting the correct fee for original or renewal licenses we will complete the three (3) part Temporary Receipt indicating fees and surcharges paid, date fees received, trade name, owner's name, location, mail address, permit or license type, permit or license number and expiration date.

Surcharges on beer permits are subject to change each year, depending on the anticipated number of licenses/permits issued versus the T.A.B.C.'s appropriation. The Commission determines the amount of the surcharge each summer and the Licensing Department notifies this office each year of the changes by supplying a new surcharge table. The surcharges on all licenses and permits with an issue date of October 1, 2005 or later are:

Code	Beer Licenses	State Fee	State Sur -charge	Maximum County Fee	Re- newal Fee	Total Due
BK	Agent's Beer License	$10.00	$40.00	$5.00	$2.00	$57.00
BC	Branch Distributor's License	$75.00	$298.00	$37.50	$2.00	$412.50
BB	General Distributor's License	$300.00	$298.00	$150.00	$2.00	$750.00
BI	Importer's License	$20.00	$118.00	$10.00	$2.00	$150.00
BJ	Importer's Carrier's License	$20.00	$86.00	$10.00	$2.00	$118.00
BD	Local Distributor's License	$75.00	$298.00	$37.50	$2.00	$412.50
BA	Manufacturer's License - 1st Estab.	$750.00	$277.00	$375.00	$2.00	$1,404.00
	- 2nd Estab.	$1,500.00	$277.00	$750.00	$2.00	$2,529.00
	- 3rd, 4th, & 5th Estab.	$4,275.00	$277.00	$2,137.50	$2.00	$6,691.50
	Excess of 5 Estab.	$8,400.00	$277.00	$4,200.00	$2.00	$12,879.00
MW	Manufacturer's Warehouse License	$300.00	$235.00	$150.00	$2.00	$687.00
BS	Non Resident Manufacturer's License	$750.00	$245.00	$375.00	$2.00	$1,372.00
BP	Brewpub License	$500.00	$181.00	$250.00	$2.00	$933.00
BF	Beer Retailer's Off Premise License	$60.00	$235.00	$30.00	$2.00	$327.00
BE	Beer Retailer's On Premise License (Excluding Dallas, Harris, Tarrant Counties)	$150.00	$235.00	$75.00	$2.00	$462.00
BE	Beer Retailer's On Premise License (Dallas, Harris Tarrant Counties) - Original	$1,000.00	$235.00	$500.00	$2.00	$1,737.00
	- Renewal	$750.00	$235.00	$375.00	$2.00	$1,362.00
BL	Retail Dealer's On Premise Late Hours License	$250.00	$139.00	$125.00	$2.00	$516.00
SL	Storage License	$200.00	$86.00	$100.00	$2.00	$388.00
BH	Temporary License	$30.00	$171.00	$15.00	$2.00	$218.00
CA	Temporary Charitable Auction Permit	$25.00	$171.00	$12.50	$2.00	$210.50
BG	Wine & Beer Retailer's Permit (Excluding Dallas, Harris, Tarrant Counties)	$175.00	$235.00	$87.50	$2.00	$499.50
BG	Wine & Beer Retailer's Permit (Dallas, Harris, Tarrant Counties) - Original	$1,000.00	$235.00	$500.00	$2.00	$1,737.00
	- Renewal	$750.00	$235.00	$375.00	$2.00	$1,362.00
BQ	Wine & Beer Retailer's Off Premise Permit	$60.00	$235.00	$30.00	$2.00	$327.00

The Alcoholic Beverage Commission of Administrator may cancel a license if it finds the licensee has not paid a fee levied under this section. A licensee who sells an alcoholic beverage without first having paid a fee levied under this section commits a misdemeanor punishable by a fine of not less than $10 nor more than $200.