Taxes at a Glance
This is a gross receipts tax on the sale of mixed drinks and/or setups for mixed drinks or alcoholic beverages whether or not consumed on the premises, and includes any country club, nightclub or private club in the nature of any social, dinner, athletic or sporting club or organization, and any fraternal society, order or association making these sales. Sales of mixed drinks by retailers licensed by the Alcoholic Beverage Commission are exempt.
Exempt from this tax are the sales of setups by cafes, cafeterias, and restaurants where such sales are merely incidental to the principal business and where no bar, lounge, or separate facility is maintained for the purpose of serving or selling mixed drinks and/or setups for mixed drinks.
Monthly - 20th of the month
15% of gross receipts
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