Alcohol Monthly Excise Taxes

Alcohol Monthly Excise Tax

The City of Clarkston levies excise taxes, at a rate of 3%, on all restaurants that sale Distilled Spirits (Liquor) by the Drink Tax.  This tax and report are due and payable to the City of Clarkston on or before the 20th day of the month.

Quarterly Sales Reporting for Alcohol Locations with On-Premise Consumption

In Clarkston, alcohol licensing for Consumption on the Premises, is only permitted at bona-fide restaurants meeting the required food to alcohol sale ratio: 51/49%.   This requirement is verified by required quarterly reporting.

All Restaurant that sell alcohol by the drink are required to file a Quarterly Sales Report with the City of Clarkston, showing the percentage of food versus alcohol sales by quarter. Restaurants that fail to report food sales receipts of at least 51 percent, after one quarter of a calendar year of reporting, can be subject to suspension, probation or revocation of the alcohol license.