It’s Renewal Time For Western Ohio Permits

For all liquor permit holders — including all manufacturers and distributors — in the western part of Ohio, midnight on June 1 is the time your 2023-2024 permit expires.

Too many permit holders lose their privileges to sell alcoholic beverages at renewal time because: 1) they have failed to renew their liquor permit; and/or 2) they have failed to pay sales and withholding tax liabilities, delinquencies or assessments.

If you have a June 1 renewal date, your renewal application for 2024-2025 must be timely submitted to the Division of Liquor Control by May 17. If you fail to renew your permit by May 17, you can still renew your permit prior to June 1, but there is a 10 percent late penalty added to the annual renewal fee. If you fail to file the renewal application and pay the fee for the permit, prior to July 2, the permit will be canceled for failure to renew. After the permit is canceled, a permit holder will have until Aug. 2 to file an appeal from the cancellation to the Liquor Control Commission.

If you previously registered to file in the Renewal Portal, an email will be sent by the division to the same email address that you previously used. Click on the link in that email and file. If you did not receive the email or it went into a junk/spam folder, simply go the Liquor Control website at https://com.ohio.gov/divisions-and-programs/liquor-control/liquor-control and click on “Get Started.”

If you have never registered in the Renewal Portal, you can sign-up now at https://lps.com.ohio.gov/renewal/signup. Once registered, a link will be sent to your registered email to file your renewal. Check any spam/junk folders if you don’t receive it within 24 hours.

If you filed your renewal application and are not current on your sales and withholding tax, you will receive a Tax Non-Renewal Order from the division stating: “Your 2024-2025 renewal application will not be issued as of June 1.” This order also may be appealed, before Sept. 3, to the Liquor Control Commission.

Please consult an attorney if you do not timely file your renewal or receive a Tax Non-Renewal Order and your attorney will independently calculate the appeal deadlines. Even if you resolve your tax issues, the Liquor Control Commission and Department of Taxation require an appeal to be filed from Tax Non-Renewal Orders.

If the permit holder desires to continue operating during the appeal process, then a motion to suspend the effect of the Cancellation for Failure to Renew or Tax Non-Renewal Order must be filed with the notice of appeal. Unless, and until, the Liquor Control Commission issues a stay order, the permit holder’s privileges to sell alcoholic beverages are not reinstated.

If there is a delinquency or debt, resolution must be made in order for the Department of Taxation to issue a certification to the Division of Liquor Control that the permit holder’s delinquency has been resolved. The division may renew a permit holder’s permit if the permit holder has withdrawn the appeal and the division receives written certification from the tax commissioner that the permit holder’s delinquency or assessment has been resolved.

For any liability that has been certified to the Attorney General’s Office for collection, arrangements must be made with the Attorney General’s Office to satisfy the assessment. Once all debts are resolved, including certified assessments to the Attorney General’s Office and uncertified assessments with the Department of Taxation, certification from the tax commissioner is sent to the Division of Liquor Control recommending the tax hold to either be fully or conditionally released.

There are three liquor permit renewal periods in Ohio: Feb. 1, June 1 and Oct. 1. Prior to your renewal period, check all sales and withholding returns to make certain your permit business is current on filing returns and paying all taxes due to the state. If your permit business is delinquent in filing returns or paying the tax, your liquor permit will not be renewed.

This information is not to be considered legal advice. Consult a competent attorney on specific questions.

Dave Raber is a partner with the Columbus law firm of Lumpe, Raber & Evans and general counsel for the Wholesale Beer & Wine Association of Ohio.