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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  • Electronic Funds Transfer (EFT) withdrawn directly from your bank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, 2021 to September 30, 2021, the interest rate is 7.5%.

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.

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