Alcohol License Tax

Coronavirus (COVID-19) Alert

For New York City business taxes must file your tax return or a form NYC-EXT and pay any tax due by July 15, 2020.

These include:

General corporation tax
Banking corporation tax
Business corporation tax
Unincorporated business tax
Commercial Rent Tax
Hotel Room Occupancy Tax
Commercial Motor Vehicle Tax
Retail Beer, Wine, and Liquor Tax
Utility Tax
E-911 Surcharge

If your filing or payment was due between March 16, 2020 and June 25, 2020 you can request a wavier of any late filing and late payment penalties. Interest will still accrue at the appropriate underpayment rate on all tax payments received after the original due date, calculated from the original due date to the date of payment. Quarterly estimated payments must still be made by the June 15, 2020 deadline.

If you are filing online, enter the special condition code “CV” in the space indicated near the top right of the online form.

If you are filing a paper return or NYC-EXT, please write “COVID-19” on the top center of the front page.

Eligible business tax filers submitting form NYC-EXT by July 15 will have an additional six months from the original due date to file their returns.

Penalties on late filings and payments will resume after July 15, 2020.

Need something else?

Business Tax Assistance for help with payment issues, copies of filed returns, audits, and notices of unpaid taxes.

The Retail Beer, Wine and Liquor License Tax must be paid by all businesses licensed by the New York State Liquor Authority that sell beer, wine, or liquor at retail or for consumption on or off premises, within New York City.

Learn more about the Retail Beer, Wine and Liquor License Tax.

The tax is 25% of the annual license fees imposed on retailers under the New York State Alcoholic Beverage Control Law. If the license is issued after June 1st, the beginning of the tax year, the tax is pro-rated to account for the remainder of the tax year.

When the State Liquor Authority issues a new alcohol license, it notifies the NYC Department of Finance (DOF). DOF then bills the address listed on the license. A new bill or return will be sent each year.

The return is considered filed when payment is made.

Online

You can file and pay the tax through Business Tax e-Services.

You can pay by:

Electronic Funds Transfer (EFT) withdrawn directly from your bank
E-check
Credit card (American Express, Master Card, VISA, and Discover)
Debit card (VISA and Master Card debit cards that don’t require the entry of a PIN number to complete a transaction)

There is a 2% convenience fee for paying by credit or debit card. There is no convenience fee for paying by EFT or e-check.

To pay online, you will need the notice number from your bill (first 13 digits) plus the billing zip code.

If there is a debit block on the bank account and you wish to pay online or by using software, the number needed to release the block is 6136400434.

Access Business Tax e-Services.

By Mail

To pay by mail, follow the instructions on the notice and mail your payment along with the detached voucher.

Returns should be mailed to:

NYC Bill Payment Processing Center
711 Executive Boulevard, Suite H
Valley Cottage, NY 10989

Payments should be mailed to:

NYC Payment Processing Center
711 Executive Boulevard, Suite H
Valley Cottage, NY 10989

The tax period starts June 1 and ends May 31 of the following year. The due date is June 25th. New license holders must pay the tax by the 25th day of the month after the month the license was issued.

If you don't file your return or pay the tax by the deadline, you will be charged interest.

From July 1, 2019 through September 30, 2019, the interest rate is 9%.

You can get answers to questions about the tax or help with filing and paying.

By Phone

Call 311 for assistance.

By Email

If you're unable to speak with a representative by phone, you can email the Department of Finance.

Contact the Department of Finance.

Alcohol License Tax

Tax Rate

Filing and Paying

Deadline

Interest Rate

Ways to Get Help

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