Alcoholic Beverage Excise Tax Compliance Service

 
To assist in the efficient administration and collection of mixed drink taxes, GMA offers the services listed below.

Operation Enhancement Service
  • Reviews local ordinance and administrative processes and provides specific recommendations for improvement.
  • Provides model ordinance, model return and other forms, and other informational materials.
  • Reviews and analyzes the returns and remittances of all wholesale and retail pouring licensees made during the preceding thirty-six months; identifies and reports prospective wholesaler omissions and potential retailer non-compliance; calculates through modeling of purchase and sales data potential Mixed Drink Tax deficiencies; reports findings; provides draft notices of deficiency determination or letters of commendation, warning or credit for issuance to retail pouring licensees, as applicable; reviews questions and/or appeals from licensees found deficient and drafts appropriate response; and provides other advice as needed on collection matters.
Compliance Enhancement Service
  • Conducts a seminar for governmental personnel intended to improve their effectiveness in administering the alcoholic beverage excise tax.
  • Conducts a seminar for retail pouring licensees designed to promote their appropriate and timely return and remittance of the Mixed Drink Tax. 
  • Provides specialized assistance relating to alcoholic beverage tax or licensure, when requested.