Retail Beer, Wine and Liquor Tax

Businesses in New York City that sell beer, wine or liquor must pay a special tax. These businesses need a license from the New York State Liquor Authority.

The New York State Liquor Authority provides the Department of Finance with information about new licenses. Then, the Department of Finance sends a bill to the business.

To sell alcoholic drinks, you must first get a New York State Liquor License.

Tax details

• Businesses pay a tax of 25 percent of their annual license fees.

• Payment is due by June 25 each year.
• New license holders must pay by the 25th day of the month after their license is issued.
• If the license is issued after July 1, the tax is adjusted for the rest of the tax year.