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Alcoholic Beverage Excise Tax Compliance

At a Glance

Properly collecting alcohol excise taxes from mixed drink licensees is critical for cities, especially when every bit of revenue matters. Our Alcoholic Beverage Excise Tax Compliance Service not only helps you discover and collect underpaid excise taxes but also ensures that wholesalers and retailers stay compliant in the future. That steady compliance means consistent—and often increased—monthly revenue for you.


Alcoholic Beverage Excise Tax Compliance Service

We offer two different yet complementary versions of our alcoholic beverage excise tax compliance service: the Excise Tax Operational Audit, and Excise Tax Compliance Consulting Service.

In an Excise Tax Operational Audit, we perform a one-time thorough review of your overall processes, ordinances, returns, and other alcoholic beverage excise tax data. More specifically, our alcoholic beverage excise tax audit provides you with:
 
  • Reviews of your local ordinance and administrative processes to ensure that you’re following the law and not missing any important provisions. We’ll also provide you model ordinances, returns, and forms.
  • Reviews and analyses of the returns and remittances of all wholesale and retail pouring licensees during the preceding 36 months.
  • Reports detailing any prospective wholesaler omissions and potential retailer non-compliance or tax deficiencies.
  • Communication with wholesalers, as needed, to ensure they are paying you—and not another jurisdiction. Paying other jurisdictions sometimes happens when wholesalers deliver to bars and restaurants close to your city’s boundary.
  • Recommendations for improvement, based on our many years of experience.
  • Draft notices of deficiency determination for delinquent payers.
  • A review of questions and appeals from licensees found deficient.
By detecting any omissions and deficiencies that result in lost city revenue, we equip you with everything you need to assess your situation and assert control over your alcoholic beverage excise tax collection.

But how do you stay on track for the long term?

Our Excise Tax Compliance Consulting Service ensures that you keep your alcoholic beverage excise tax collection accurate and efficient on an ongoing basis. We provide you:
 
  • A customized seminar for your employees that will improve their effectiveness in administering your city’s alcoholic beverage excise tax.
  • A customized seminar for retail pouring licensees in your city that’s designed to promote and reinforce the importance of an appropriate, timely return and remittance of mixed drink taxes.
  • Our expertise, available whenever you need it. We’ll provide specialized assistance relating to any alcoholic beverage tax or licensure issues, challenges, or opportunities.

Costs

The cost of our service is based on the number of mixed drink licensees in your city. Contact us to receive a free estimate of your potential costs including additional information about what similar-sized cities paid versus how much money they recovered. We’ll bill you on a monthly basis as work is completed during the course of the project.

Participating Entities

Americus Lawrenceville
Carrollton Oakwood
College Park Riverdale
Conyers Roswell
Dahlonega Suwanee
Flowery Branch Tybee Island
Gainesville Union City
Griffin Villa Rica
Hapeville Warner Robins
Hiram
Contract for Services (PDF)
 

How It Works: Alcohol Tax Collection
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City to City: Flowery Branch Uncovers $30,000 With Alcoholic Beverage Excise Tax Compliance Audits City to City: Flowery Branch Uncovers $30,000 With Alcoholic Beverage Excise Tax Compliance Audits
February 10, 2015
The City of Flowery Branch, Georgia conducted not one but two audits within the last few years that uncovered a combined total of $30,000 in unpaid alcoholic beverage excise taxes owed by mixed drink licensees. For a small city like Flowery Branch, that’s a lot of money. That’s why it makes sense to Melissa McCain, City Clerk of Flowery Branch, to invest in an alcoholic beverage excise tax audit every few years to make sure that wholesalers and retailers are paying correctly, and on time.


City to City: Cynthia Geyer, Hiram City Clerk, Discusses Alcohol Excise Tax Collection City to City: Cynthia Geyer, Hiram City Clerk, Discusses Alcohol Excise Tax Collection
July 29, 2013
Many cities might not think that improving alcohol excise tax collection helps build better bridges within the community, but that’s what City Clerk Cynthia Geyer experienced in Hiram after reaching out to restaurant owners. By straightening out what was previously a complicated, reactive process, Geyer says Hiram has collected over $9,000 in previously unpaid alcohol excise taxes. But more importantly, what she learned from the audit process will increase collections in the future.


TAKE THE NEXT STEP

To learn more about GMA's Alcoholic Beverage Excise Tax Compliance service, you can reach out to:

WHY GMA?
As your municipal advocate, GMA created this service when we learned that many municipalities typically did not receive the entire alcoholic beverage excise taxes owed them from mixed drink licensees. Knowing that cities critically need all of their owed revenues in tough economic times, we got to work and provided expertise, professional reviews, and seminars for both city employees and retail pouring licensees to help you collect those taxes.