Alcoholic-Beverage Taxes, Licenses, Fees and Permits
Alcoholic-Beverage Taxes
The Department of Revenue administers Title 16, Chapters 1 through 6, Montana Code Annotated which relates to alcoholic beverage control, sale, and distribution, and the licensing of alcoholic beverage manufactures, wholesalers and retailers.
Warehouse inventory management, warehouse shipping and receiving, agents' order processing, agents' accounts receivable management, and customer service functions are all duties performed by the Resource Management Process.
The Customer Intake Process is charged with all licensing and regulatory responsibilities for all-beverage, beer, and wine licensees. Additionally, the process oversees brewery and winery registrations, vendor permit applications and renewals, special retail beer permit applications, and provides information and explanation about licensing activity or related law, rule, policy and procedures.
Beer Tax
A monthly tax of $4.30 per barrel of thirty-one gallons is imposed on beer sold by any Montana wholesaler. This tax applies to all beer whether brewed in this state or imported from outside. Beer tax revenues are deposited 65.12% to cities and towns, 23.25% to the Department of Public Health and Human Services for treatment, rehabilitation and prevention of alcoholism, and 11.63% to the General Fund. A small portion of beer tax revenue is refunded from the General Fund to the tribes that have a revenue-sharing agreement with the state. Collected by the Department of Revenue. (MCA 16-1-406)
Liquor Excise Tax
An excise tax of 16% of the retail selling price on all liquor sold by the state. The excise tax on products sold by companies whose annual sales do not exceed 200,000 proof gallons of liquor nationwide in the preceding year, is 13.8%. Collections are deposited in the General Fund. Collected by the Department of Revenue. (MCA 16-1-401)
Liquor License Tax
A license tax equal to 10% of the retail-selling price of all liquor sold by the state is levied in Montana. The license tax is in addition to the liquor excise tax. The liquor license tax on products sold by companies whose annual sales do not exceed 200,000 proof gallons of liquor nationwide in the proceeding year is 8.6%. Collections are deposited 65.5% to Department of Health and Human Services, 31% to cities and towns, and 4.5% to counties. Collected by the Department of Revenue. (MCA 16-1-404)
Wine Tax
A tax of 27¢ per liter on table wine and a tax of 3.7¢ per liter on hard cider is levied on the amount imported by any distributor or the Department of Revenue. The revenues collected from the tax are deposited 59% to the General Fund, 31% to the Department of Public Health and Human Services for treatment, rehabilitation and prevention of alcoholism, 5% to counties, and 5% to cities and towns. A small portion of wine tax revenue is refunded from the General Fund to the tribes that have a revenue-sharing agreement with the state. Collected by the Department of Revenue. (MCA 16-1-411)
Alcoholic Beverage Licenses
Liquor license fees are deposited in the General Fund.
Retail Beer License
- Fees for licenses are paid annually.
- Retail (on or off premise consumption): $200.
- Nationally chartered veterans' association: $50.
Collected by the Department of Revenue
Wholesale Beer License
- Fees for licenses are paid annually.
- Instate: $200
- Out of State:$500
- Wholesaler:$400
- Wholesaler Sub-warehouse: $400
- Brewer storage depot: $400
- Beer importer: $500
Collected by the Department of Revenue
Wine Distributor's License
- License to sell and distribute table wine at wholesale to retailers.
- The annual license fee is $400. The annual registration fee for wineries and wine importers is $25.
Licenses obtained from and fees collected by the Department of Revenue.
Retail Wine License
- Retail licenses for on-premise consumption are issued only as supplemental licenses to approved retail beer license holders at an additional fee of $200. Retail licenses for off premise consumption have an annual fee of $200.
Licenses obtained from and fees collected by the Department of Revenue.
Alcoholic-Beverage Fees
Liquor License Fee
All new licenses issued in cities of over 10,000 population, after July 1, 1974, are subject to a one-time fee of $20,000 (not applicable to transfer or renewal of licenses issued prior to that date).
Annual renewal fee is:
- $800 in cities of 10,000 population or more
- $650 in cities of 5,001 to 10,000 population
- $500 in cities of 2,001 to 5,000 population
- $400 in counties or in cities of 2,000 or less.
- Catering endorsements are an additional $250.
- Fees for veterans' and fraternal organizations are less expensive.
Collected by the Department of Revenue
Restaurant Beer/Wine License Fee
All licenses are issued to incorporated cities/towns and are subject to a fee based on the seating capacity of the establishment being licensed.
Restaurants with seating of:
- 60 or less is $5,000
- 61 to 100 seats is $10,000
- 101 or more seats is $20,000
- The annual renewal fee is $400.
- Catering endorsements are an additional $200.
Collected by the Department of Revenue
Alcoholic-Beverage Permits
Special Beer/Wine Permit
Special permits to sell beer and wine at special events such as picnics, conventions, fairs and sporting events are available to corporations and associations sponsoring such events. The fee is $10 a day for each day beer and wine are sold; a one day permit has no fee. A completed application with fees and approvals must be received by the Department of Revenue three days prior to the event.
Permit applications and fees collected by the Department of Revenue
Veterans or Fraternal Special Permit
A post of a nationally chartered veterans organization may obtain a special permit to sell alcoholic beverages to members and guests for consumption within the lodge or post building. Twelve permits may be issued per year, each for a 24-hour period, ending at 2:00 a.m.
The fee for a beer/wine permit is $10. The fee for an all-alcoholic beverages permit is $20.
Permit applications and fees collected by the Department of Revenue
