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The bottom line for franchise tax filers who pay the mixed beverage tax is that you will be paying franchise taxes on your mixed beverage taxes. TRA will be seeking legislation in the upcoming session to eliminate the mixed beverage gross receipts tax and replace it with a sales tax. Sales taxes are deducted when calculating total revenues under the franchise tax. Those who have deducted mixed beverage taxes from total revenues in the past will not be penalized. However, you should not take this deduction when filing in May for the 2011 tax year.

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Upcoming Events

June 23–25, 2013
2013 Southwest Foodservice Expo, Dallas

July 9–10
Introduction to Restaurant Management, San Antonio

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Key Issues

Supreme Court Upholds the Patient Protection and Affordable Care Act
June 28, 2012 - The Supreme Court has held that the individual mandate provisions of the PPACA are constitutional. The Act imposes a tax penalty on individuals who elect not to purchase health insurance. Congress has broad taxing authority and the Court upheld this exercise of that power. The PPACA mandates that employers with 50 or more employees provide coverage or pay a penalty... [more]

Court Invalidates Ambush Election Rule
May 18, 2012 - A federal court this week nullified the National Labor Relations Board's ambush-election rule which would allow union representation elections to be held in as few as 10 days after the filing of a union petition...[more]

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Best Practices

TABC Certification: Protect Your Customers, Your Employees and Your Business with TABC To Go
July 5, 2012 - The Texas Restaurant Association created the first online alcohol seller/server certification program in the state of Texas back in the mid-1990s. Today, our TABC To Go program certifies more than 14,000 individuals each year on responsible alcohol service. TABC certification is a must for any restaurant owner’s risk management program. [more]

Cook Up a Safe Workplace for Teens
June 11, 2012 -Remember your first job? Were you nervous, afraid to ask questions and eager to make a good impression? Your teen workers feel the same way. Consequently, they are at increased risk of getting injured on the job. Here are some tips for instilling safe behaviors that will last teens a lifetime. [more]

Tips for Hiring Teens
May 22, 2102 - Classes are over, school is ending and graduation is near. It’s that time of year again when young adults hit the streets – looking for that summer paycheck. Are you prepared? [more]

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