OUR SERVICES
Alcoholic Beverages
The sale of alcohol is highly regulated in all states, which means that businesses selling beer, wine or liquor to consumers can spend a great deal of time attending to and complying with both local and state licensing requirements. These regulations govern all types of businesses selling alcohol including those for onsite consumption such as restaurants, country clubs, taverns and hotels, and those for offsite consumption such as grocery stores, wine shops, liquor stores and your local convenience store.
Because the laws are multi-jurisdictional in nature and often hail back to post-prohibition times, the process can be resource-consuming and confusing, usually requiring multiple applications and approvals from different city and state agencies. On an ongoing basis, businesses must make sure that they correctly report and pay jurisdictional taxes on alcohol sales and periodically deal with audits and license renewals.
MAXIMUS has the expertise and governmental contacts to guide you through the maze of restrictions and requirements in an efficient and effective manner.
Licensing & Permitting
MAXIMUS provides a full complement of services to assist businesses with the various types of documentation needed to sell alcohol in different jurisdictions.
- We will help you identify which licenses and permits are required for your business
- We will guide you step-by-step through the entire permit process and serve as your representative with both state and local agencies
- We will help you avoid licensing/permitting errors that could lead to costly delays
Re-Zoning
If your business is not currently located in an area zoned for alcohol sales, please contact us to discuss. We may be able to help.
Tax Compliance and Audit Defense - MBT
In Texas, Mixed Beverage Tax (MBT) is a gross receipts tax of 14% imposed on the seller of liquor, beer, wine and mixers/ice – when sold for the purpose of mixing with alcohol – to be consumed on premises. Not only is MBT not borne by the consumer (which distinguishes it from Texas sales tax), the seller cannot add the tax to the price of a drink as a separate charge, nor can he/she back the tax out from the amount received. Sellers of alcohol consumed on premises are required to report and remit the gross receipts tax on a monthly basis to the Texas Comptroller.
On the surface, MBT appears to be fairly straightforward. However, typical scenarios that most sellers encounter provide excellent illustrations of just how quickly it can turn complicated. MAXIMUS professionals regularly assist hospitality clients with questions like the following:
- What records am I required to keep and for how long?
- Do I owe MBT on alcohol that I use to prepare food for sale?
- How do I account for MBT on damaged or stolen alcohol?
- If I comp a round of drinks, do I still owe MBT?
- Could I have overpaid MBT? If so, can I seek a refund?
In the event of an MBT audit, MAXIMUS professionals ensure that the State adheres to its own policies and procedures, that your business is treated fairly and that any resulting assessment is minimized.
Advisory
MAXIMUS can provide your business with complete Alcohol Compliance solutions that will conserve your valuable time and resources. Our professionals can assist your business with every aspect of alcohol compliance, working with you to ensure you file and retain properly completed documentation and that your ongoing compliance process runs smoothly and efficiently.
Our comprehensive advisory services include the following:
- Determine correct licenses and permits needed
- Complete appropriate applications, deliver and follow-up with pertinent licensing/permitting authority
- Re-zone (if necessary)
- Mixed Beverage Tax Compliance
- Sales/Use Tax Compliance
- License and permit renewals
- Mixed Beverage Tax or Sales/Use Tax Audit Defense
MAXIMUS newsletter article on increased scrutiny on the state tax records of alcohol permit holders
(These services are offered on an a la carte basis as well. See the descriptions above for more information)
