Alcoholic Beverage License and Permits
The alcoholic beverage industry in Texas is regulated by The Texas Alcoholic Beverage Commission (TABC).You can find The Texas Alcoholic Beverage Code and Rules.
Rules related specifically to Tax Collector Billings for beer, wine and liquor licenses can also be found on the TABC website.
Beer and Wine
Collection of fees for establishments serving beer and wine within Harris County is governed by Title 3, Subtitle B - Chapter 61, Subchapter A - Section 61.36 of the Texas Alcoholic Beverage Code, which states that:“(a)The governing body of an incorporated city or town may levy and collect a fee not to exceed one-half of the state fee for each license, except a temporary or agent's beer license, issued for premises located within the city or town. The commissioner’s court of a county 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 the county...”
Beer and Wine - New Applicant
Applications for Beer and Wine Licenses are available from the TABC at: P.O. Box 13127, Austin, Texas 78711. Your local office, which is listed on the TABC website, will advise you how to begin the process.
Beer and Wine - Renewal
In order for the Tax Office to process your license renewal you must provide payment in the form of cash, check, cashier’s check or money order to one of the addresses below.
| Renewals by mail should be addressed to: Ann Harris Bennett, Tax Assessor-Collector Attn: Beer & Wine P.O. Box 4663 Houston, Texas 77210-4663 To submit in person, go to: Harris County Tax Office 1001 Preston, 1st floor cashier windows 15-19 |
Please do not send cash by mail. Checks and money orders should be made payable to ‘Ann Harris Bennett Tax Assessor-Collector’.
Following is the fee chart associated with your county beer and wine license:
| Beer Licenses | County Fee | Renewal License Fee |
|---|---|---|
| BF - RETAIL DEALER'S OFF-PREMISE LICENSE | $60.00 | $60.00 |
| BE - RETAIL DEALER'S ON-PREMISE LICENSE | $1,000.00 | $750.00 |
| BG - WINE AND MAILT BEVERAGE RETAILER'S PERMIT | $1,000.00 | $750.00 |
| BQ - WINE AND MALT BEVERAGE RETAILER'S OFF-PREMISE PERMIT | $60.00 | $60.00 |
| BP - BREWPUB LICENSE | $500.00 | $500.00 |
| BB - GENERAL DISTRIBUTOR'S LICENSE | $300.00 | $300.00 |
| BC - BRANCH DISTRIBUTOR'S LICENSE | $75.00 | $75.00 |
| BW-BREWER'S LICENSE | $1,500.00 | $1,500.00 |
| SD-BREWER'S SELF-DISTRIBUTION LICENSE | $600.00 | $600.00 |
Beer and Wine Licenses cannot be renewed earlier than 30 days before the renewal date.
*** Please call our office at (713) 274-8150 or email us at bwlpermits@tax.hctx.net with any questions concerning license renewal.
Liquor
Permits for establishments that serve liquor within Harris County are governed by Title 3, Subtitle A - Chapter 11, Subchapter A - Section 11.38, of the Texas Alcoholic Beverage Code, which states that: “(a) The governing body of a city or town may levy and collect a fee not to exceed one-half the state fee for each permit issued for premises located within the city or town. The commissioners court of a county may levy and collect a fee equal to one-half of the state fee for each permit issued for premises located within the county.. .”
Liquor- New Applicant
Applications for liquor licenses are available from the TABC at P.O. Box 13127, Austin, Texas 78711.Your local office, which is listed on the TABC website, will advise you how to begin the application process.
Liquor- Renewal
Renewals for the Harris County permit can be processed by mail, or in person at the downtown location.
| Renewals by mail should be addressed to: Ann Harris Bennett, Tax Assessor-Collector Attn: Beer & Wine P.O. Box 4663 Houston, Texas 77210-4663 To submit in person, go to: Harris County Tax Office 1001 Preston, 1st floor cashier windows 15-19 |
In order for the Tax Office to process your request, you must provide payment in the form of cash, check, cashier’s check or money order.
Note: Checks and money orders should be made payable to ‘Ann Harris Bennett Tax Assessor-Collector’. Please do not send cash by mail.
Please call our office at (713) 274-8150 with any questions concerning license renewal.
The county fee is equal to one-half the state permit fee, as authorized by Alcoholic Beverage Code, Section 11.38a. Following is a fee chart associated with your county liquor permit
| Liquor Permits | County Fee (1 yr) | County Fee (2 yr) |
|---|---|---|
| J/JD - BONDED WAREHOUSE | $75.00 | $150.00 |
| WP- WATER PARK PERMIT | $15.00 | $30.00 |
| D - DISTILLER'S & RECTIFIER'S | $750.00 | $1,500.00 |
| LP - LOCAL DISTRIBUTOR'S | $50.00 | $100.00 |
| S-NONRESIDENT SELLER'S PERMIT | $75.00 | $150.00 |
| MB - MIXED BEVERAGE | **** | **** |
| AW-MANUFACTURE'S AGENT'S WAREHOSING PERMIT | $375.00 | $750.00 |
| P - PACKAGE STORE | $250.00 | $500.00 |
| Q - WINE ONLY PACKAGE STORE PERMIT | $37.50 | $75.00 |
| W - WHOLESALER'S PERMIT | $937.50 | $1,875.00 |
| X - GENERAL CLASS B WHOLESALER'S PERMIT | $150.00 | $300.00 |
| PR-PROMOTIONAL PERMIT | $37.50 | $75.00 |
| G - WINERY PERMIT | $37.50 | $75.00 |
*** Please call our office at (713) 274-8150 or email us at bwlpermits@tax.hctx.net with any questions concerning license renewal.
