Retail Beer, Wine & Liquor License Tax

Who is Subject to This Tax?
The tax is imposed on each retail licensee for the privilege of selling liquor, wine, or beer at retail, for consumption on or off premises, within New York City.

Any licensee who has been issued a license by the New York State Liquor Authority (under the State Alcoholic Beverage Control Law), who sells beer, wine, or liquor at retail, for consumption on or off premises in New York City, is subject to this tax.

Tax Forms and Filing Information
Finance bills this tax whenever the State Liquor Authority notifies Finance that a new license has been issued. The State provides the information about the taxpayer and type of license.

Filing Deadline
Every person who is subject to the tax is billed for an annual tax amount and must pay by the 25th day of June, or, for new license-holders, by the 25th day of the month after the month in which the license is issued.

Tax Rates
The tax is 25 percent of the annual license fees imposed on retailers under the New York State Alcoholic Beverage Control Law. However, if the license was issued after the beginning of the tax year (after June 1 of any calendar year), the tax is pro-rated to account for the remaining number of days in that tax year.

Legal Authority
Local Law: Title 11, Administrative Code Chapter 24
Enabling Act: Tax Law Section 1201(d)