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Liquor Tax

Overview

The Liquor Tax is applied to the sale price of alcoholic beverages purchased at bars, restaurants, catered events, and at retail stores. All Liquor Tax collections support the School District of Philadelphia.

Every sale of wine, liquor or malt and brewed beverages by any hotel, restaurant, club or other person holding a license or permit issued by the Commonwealth of Pennsylvania to sell or dispense liquor, wine or malt and brewed beverages is subject to this tax. This includes catering that sells such beverages, as it is a portion of a total charge that includes beverages. 

The Liquor Tax is filed and paid monthly for the prior month's activity. The Department of Revenue issues a "Monthly Retail Liquor Sales Tax Coupon Book" to simplify tax payments. An annual reconciliation of Liquor Tax is due by February 28th of the following year.

Who Must File

  • Every hotel, restaurant, club or other person holding a license or permit issued by the Commonwealth of Pennsylvania to sell or dispense liquor, wine or malt and brewed beverages
  • Catering companies or catering contracts that includes the sale or cover charge of such beverages

Exclusions from the Liquor Tax

  • Sales from Pennsylvania Liquor Stores and Malt Beverage Distributors
  • Any retail sale of liquor or malt and brewed beverage that is subject to Pennsylvania's Sales and Use Tax

Overview

Tax Type Code
28

Rate
10% on retail sales

Mail Monthly Payments to
Philadelphia Dept. of Revenue
PO Box 1018
Philadelphia, PA, 19105-1018

Mail Annual Reconciliation to
Philadelphia Dept. of Revenue
PO Box 1670
Philadelphia, PA 19105-1670