Washington – The Bureau of Alcohol, Tobacco
and Firearms (ATF) reminds retailers and wholesalers of beverage
alcohol
of the due date that they must file a registration and return and
pay their Federal special tax for Tax Year 2004.
Special taxes are due July 1 each year from retailers and Wholesalers of liquor, wine and beer products (including 3.2 beer, wine coolers, beer coolers, and mixed drinks). The tax applies to all types of sales such as: retail, Wholesale, package sales, by-the-drink sales, on site Consumption and off site consumption sales. Among the businesses which may be subject to tax as retailers are bars, restaurants, grocery stores, convenience stores, snack bars, caterers, florists, limousine services, bowling alleys, golf courses, pool halls, bingo halls, and other businesses that sell or serve these products for a fee.
Businesses must pay this tax even if there is no direct fee or beverage alcohol, such as when drinks are provided only to customers who pay a general fee for other services. This situation often applies to limousine services, florists, airport lounges, clubs and similar types of businesses.
Businesses must pay this tax annually. Retailers must pay 250
and wholesalers must pay $500 for each place of
business. ATF reminds taxpayers that it is in the taxpayer’s interest to pay
the taxes on time. Interest and penalties are added to delinquent payments.
Renewal registration and return forms will be in the mail beginning in May. If a business liable for the tax does not receive the forms by mid-June, call the nearest ATF Field Division office. Taxpayers should complete the forms and mail them, along with a check or money order, by July 1 to the ATF address listed on the instruction sheet accompanying the forms. |
