Temporary permit for sale by drink may be issued to certain organizations, when, duration
A church, school, or other nonprofit-type club or group can get a short-term permit to sell alcohol by the drink at a picnic, fair, bazaar, or similar event. The permit only covers the specific days listed and cannot cover more than seven days total. The group pays $25 for the permit, must report the event to the state tax office, and has to pay any sales tax owed within 15 days after the event ends — or face a big penalty and a three-year ban from getting future permits.
311.482. for sale by drink may be issued to certain organizations, when, duration — collection of sales taxes, notice to . — 1. any other of this chapter, a for the sale of all kinds of , including intoxicating liquor in the , for of the may be issued to any church, school, civic, , , veteran, political, or charitable club or organization for the sale of such intoxicating liquor at a picnic, , fair, or similar gathering. The permit shall be issued only for the day or days named therein and it shall not authorize the sale of intoxicating liquor for more than seven days by any such club or organization.
2. To secure the permit, the shall complete a form provided by the , but no applicant shall be required to furnish a personal photograph as part of the . The applicant shall pay a fee of twenty-five dollars for such permit.
3. If the event will be held on a Sunday, the permit shall authorize the sale of intoxicating liquor on that day beginning at 6:00 a.m.
4. At the same time that an applicant applies for a permit under the of this section, the applicant shall notify the director of revenue of the holding of the event and by such notification, by , shall accept responsibility for the collection and payment of any applicable sales tax. Any sales tax due shall be paid to the director of revenue within fifteen days after the close of the event, and failure to do so shall result in a of triple the amount of the tax due plus payment of the tax, and of any other permit for a period of three years. Under no circumstances shall a be required from the applicant.
5. No provision of law or or of the supervisor shall be interpreted as preventing any or from providing customary storage, cooling or for use by the permit at such picnic, bazaar, fair or similar gathering.
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Source & history notes
(L. 1987 S.B. 150 § 3, A.L. 1995 S.B. 43, A.L. 2009 H.B. 132, A.L. 2011 H.B. 101, A.L. 2021 S.B. 126)
Legal information, not legal advice. Always confirm with the official source at revisor.mo.gov.