| The state comptroller’s Web site states: “By law, all mixed beverage and private club permit holders remit to the state comptroller a 14% gross receipts tax on their mixed beverage sales each month. Following the end of each calendar quarter, 10.7143% of the tax paid is allocated to the county where each business is located. For any business located within an incorporated city, another 10.7143% of the tax paid is allocated to the city where it is located. The remaining tax is distributed to the state’s General Revenue Fund.”
Source: Texas Comptroller of Public Accounts |