Businesses licensed by the New York State Liquor Authority that sell retail beer, wine, or liquor in New York City must pay this tax.
The NY State Liquor Authority provides the Department of Finance with detailed information about a new license issued for a retail establishment selling liquor, wine or beer. Finance then sends a bill to the business.
The applicant must first obtain a New York State Liquor License to sell alcoholic beverages. Visit the links under Additional resources. You can learn more about the requirements for selling retail alcoholic beverages in New York State.
A business will be billed an annual tax of 25 percent of the annual license fees and must pay by June 25. If you are a new license holder you must pay by the 25th day of the month following the date your license was issued. If the license was issued after the beginning of the tax year (July 1) the tax is adjusted for the remaining number of days in that tax year.
NYC Department of Finance (DOF)
Retail, Beer, Wine and Liquor Tax
59 Maiden Lane, 18th Floor
New York, NY 10038
For further assistance, please call 311 and ask for: Retail Beer, Wine and Liquor Tax