Allegheny County Alcoholic Beverage Tax
Delinquent Alcohol Tax Accounts
On December 4, 2007, Allegheny County Council enacted an Alcoholic Beverage Tax for Allegheny County which was signed into law by the County Executive. On December 2, 2008, Allegheny Council passed an amendment reducing the rate of the Alcoholic Beverage Tax from 10% to 7% effective January 1, 2009 this amendment was subsequently signed into law by the Chief Executive. Under state law, County Treasurer John K. Weinstein is the Tax Collector of all taxes levied in Allegheny County and thus responsible for the collection of this tax.
All sales of alcoholic beverages, including mixed drinks, wine and beer (opened or unopened) are taxable transactions under law. There are no exceptions to this law as every PLCB licensed establishment is responsible for collecting the tax at point of sale. Purchases from Pennsylvania liquor stores, beer distributors and complimentary alcoholic beverages are exempt from the tax. A complete and detailed explanation of this tax are in the
Alcoholic Beverage Tax Official Rules and Regulations.
Monthly returns and tax remittance for revenues collected must be received by the Treasurer as posted in the following chart.
Monthly Collection Schedule
Alcoholic Beverage Tax Payment Coupon and Instructions
|
| Collection Period |
Due Date |
|
Collection Period |
Due Date |
| January |
February 25 |
July |
August 25 |
| February |
March 25 |
August |
September 25 |
| March |
April 25 |
September |
October 25 |
| April |
May 25 |
October |
November 25 |
| May |
June 25 |
November |
December 25 |
| June |
July 25 |
December |
January 25 |
Any payment received after the due date shall be subject to penalties and interest required by the Ordinance and may be subject to enforced collection and payment of Costs of Collection as permitted by applicable law.
Return monthly forms along with checks made payable to:
John K. Weinstein, Allegheny County Treasurer
Room 217 - Courthouse
436 Grant Street
Pittsburgh Pa 15219-2497
Questions concerning the Alcoholic Beverage Tax should be directed to 877-TX-DRINK or 877-893-7465 or via email to
.
