Texas has updated its mixed beverage gross receipts tax regulation. The updates further explain the taxability of cover charges, door charges, entry fees, admission fees, and gratuities. Several definitions have been amended and/or added. All mandatory gratuities that exceed 20% of the charge for alcoholic beverages are subject to tax. Mandatory gratuities of 20% or less that are not entirely distributed to qualifying employees are taxable. “Qualifying employees” are employees such as, but not limited to waitpersons, bus persons, and bartenders, who customarily and regularly provide the services upon which the charge is based. (34 TAC 3.1001, Texas Comptroller of Public Accounts, effective October 6, 2008)