Every retail sale of Alcoholic Beverages, including mixed drinks, wine and beer (opened or unopened) are Taxable Transactions under law. Allegheny County charges a 7% tax to the cost of alcohol purchased at an establishment registered with the Pennsylvania Liquor Control Board, with the exception of liquor stores, beer distributors, and complimentary alcoholic beverages.
Paying the Tax
Under state law, County Treasurer Erica Rocchi Brusselars is the Tax Collector of all taxes levied in Allegheny County and responsible for the collection of this tax.
Any payment received after the due date shall be subject to penalties and interest required by ordinance and may be subject to enforced collection and payment of Costs of Collection (as permitted by applicable law)
Civil Court Action
Unless Allegheny County is otherwise prohibited by law, a Vendor’s failure to pay the amount due will result in a civil complaint being filed in the Allegheny County Court of Common Pleas, and judgment entered against the Vendor. Upon entry of judgment, the County may satisfy its judgment by selling the Vendor’s assets. The Vendor will also be responsible for paying all penalties, interest and court costs. The Vendor may also be subject to criminal prosecution, including fines and/or imprisonment.
Alcoholic Beverage Tax Revenue
The revenue generated from the Alcoholic Beverage Tax makes up slightly more than four percent of the Allegheny County Operating Budget.
All the information on this web page is public information. A written explanation of your rights with regard to an audit, appeal, enforcement, refund and collection of local taxes can be found in the Local Taxpayer Bill of Rights. Act 53 Pa(PDF, 21KB).