Businesses licensed by the New York State Liquor Authority that sell retail beer, wine, or liquor in New York City.
The State Liquor Authority notifies Finance that a new license has been issued and we bill the address listed on the license. A new bill will be sent each year.
You will be billed an annual tax amount 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 that your license was issued.
The tax is 25% of the annual license fees; however, 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.
Legal Authority
Local Law: Title 11, Administrative Code Chapter 24
Enabling Act: Tax Law Section 1201(d)