Package Stores
A 3% excise tax is due on all liquor purchases for packaged liquors retailed for consumption off premises.
Liquor tax is due on or postmarked by the 20th for purchases from the month prior. A failure to timely pay penalty will be assessed for any liquor tax left unfiled.
Forms Required
Restaurants
An excise tax of 6% for corporate limits and 3% for police jurisdiction is due on all liquor purchases for restaurants serving liquors for consumption on premises.
Liquor tax is due on or postmarked by the 20th for purchases from the month prior. A failure to timely pay penalty will be assessed for any liquor tax left unfiled.
Forms Required
Additional Documents
Additional Information