Thank you in advance for your patience and understanding.
TAX NON-RENEWAL
F.A.Q.: I just received a letter from the Division of Liquor Control, which says
my liquor permit will not be renewed because of "delinquent sales or withholding
taxes or filings." How do I fix this so my permit can be renewed?
The letter that you received is known as a "Tax Non-Renewal"
or "House Bill 231" Order. In 1988, House Bill 231 made it a requirement that liquor
permit holders had to be up to date on their tax payments and filings before their
liquor permits could be renewed. This Order is the Division's way of letting you
know that it is not allowed to renew your permit until the Ohio Department of Taxation
(Taxation) says it can. You now have several options for proceeding.
No matter how you proceed, it is important to remember that you must file your renewal
application and pay your renewal fee on time.
You can first try to resolve the tax problems before your permit expires. Contact
Taxation by writing to them at:
4485 Northland Ridge Blvd.
Columbus, Ohio 43229
Or call
1-888-405-4039
If you get your tax problems resolved prior to your permit expiration date, Taxation will notify the Division that it has released the hold on your permit renewal. Once the release has been received the Division will mail to your business address within 12 to 24 hours either a Renewal Receipt or a valid liquor permit & id.
If you are not able to resolve the tax problems before your permit expires, you
still have one more chance to keep your liquor permit. You may take the steps outlined
in the Tax Non-Renewal Order and appeal the non-renewal of your permit to the Ohio
Liquor Control Commission (Commission) . The letter gives you a deadline by which
you must file your appeal with the Commission. You can hire an attorney to file
the appeal with the Commission or you can do it yourself. (Please note that a corporation
must be represented by legal counsel.) PLEASE BE ADVISED THAT YOU DO NOT HAVE PRIVILEGES
TO SELL ALCOHOLIC BEVERAGES AFTER THE EXPIRATION DATE OF YOUR PERMIT.
The Commission is comprised of three members who are like judges in a court. They
decide cases involving liquor permit holders.
The Commission will notify you when it receives your appeal and set a date for a
hearing at its offices in Columbus, Ohio. You or your attorney should be prepared
to go to the hearing on the date that they specify. If you or your attorney cannot
appear on the date that the Commission selects, at least five days before the scheduled
hearing date, you can ask them to continue the matter to a later date.
While you are waiting for your appeal to be heard by the Commission, you should
do everything in your power to resolve the tax problems affecting your permit.
At the hearing, a representative of the Ohio Attorney General's Office will present
the Division's case to the Commission members. The Assistant Attorney General will
present evidence, and a representative from Taxation will be present as a witness.
You or your attorney will then be given the chance to speak. You will receive an
Order from the Commission after the hearing telling you whether your appeal was
successful.
If you have paid all taxes and filed all returns, or made arrangements to do so
that are considered satisfactory to Taxation, the Commission may overrule the Division's
decision not to renew your permit. The Commission's Order will refer you to the
Division for renewal of your permit.
If your appeal is not successful, the Commission will affirm the Division's action
canceling your permit. Commission decisions are appealable. You have 21 days from
the mailing date of the Commission's Order to file an appeal with the Franklin County
Court of Common Pleas. If no appeal is filed, the Order of the Commission is final.
The above information is not intended as legal advice, but rather as general guidance.
Each situation is unique and must be reviewed on a case by case basis. You may wish
to retain private legal counsel for comprehensive legal advice. Only legal counsel
who has reviewed the totality of the facts and circumstances affecting your liquor
permit can advise you in an accurate and comprehensive manner.