Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Can my liquor permit be transferred if sales/withholding tax is owed?

If you intend to transfer your liquor permit, Ohio law requires the Department of Taxation to review your account for any delinquent or unpaid sales or withholding tax returns, unpaid assessments, or any other discrepancies that may exist. After any problems are resolved, the Tax Commissioner will recommend to the Division of Liquor Control to proceed with the transfer.