By United States Department of the Treasury

  

Q:  I heard that the SOT was eliminated and there is no longer a requirement to file and pay this tax. Is this true?

 

A:  SOT was repealed for all alcohol occupations as of July 1, 2008, but the recordkeeping and registration requirements continue to apply. Tobacco occupations were not affected by the legislation and must continue to file and pay the tax at the normal rates.  Read more about the repeal.

  

Q: I did not receive an SOT renewal notice from TTB.  How do I renew my SOT registration?

 

A: Because the special (occupational) tax (SOT) was repealed for all alcohol occupations, no tax is due.  TTB no longer mails renewal notices or tax stamps to entities engaged in alcohol businesses.

 

Alcohol Dealers

 

Although SOT payments are no longer required for alcohol occupations, alcohol beverage dealers (including all persons in the business of selling alcohol products fit for beverage use) must register with TTB.

 

If you are an alcohol beverage dealer and you filed an SOT registration/return on or after January 1, 2007, you are not required to file a new registration as long as the information on your current registration/return is still accurate. 

 

However, you must submit TTB F 5630.5d, Alcohol Dealer Registration, when changes occur to information on your current registration/return.  No tax is due, but a new registration is required to report changes.  You must notify TTB of changes no later than the next July 1st after the change.  Keep a copy of your registration for your records.

 

Please mail this form to:

 
TTB
550 Main St., Ste. 8002
Cincinnati, OH 45202

 

If you have questions about the SOT, please contact the TTB National Revenue Center at 1 (877) 882-3277 or the SOT toll free number at 1 (800) 937-8864.

 

Review Additional FAQs on SOT 

  

By Minnesota State Auditor

 

Some local government employees may be eligible for the reimbursement of expenses under a uniform or clothing allowance authorized by an employment contract or a personnel policy.

 

Federal law has long distinguished between non-deductible personal clothing and deductible work clothing.

 

For employees who wear uniforms, the cost of the uniform is deductible only if the uniform is (1) specifically required as a condition of employment, and (2) not of a type adaptable to general usage as ordinary clothing. If non-deductible clothing is reimbursed, the expenditure is income and must be included on the employee's W-2 (Wage and Tax Statement).

 

Local units of government should have a system in place to ensure those items that are taxable according to federal regulations are clearly identified so proper taxes can be withheld and reported.

 

The IRS has posted information regarding uniform/clothing allowances online.

 

For example, the IRS "Taxable Fringe Benefit Guide" is available at:   http://www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf; and the IRS "Quick Reference Guide for Public Employers" is available at:   http://www.irs.gov/pub/irs-tege/public_employers_outreach_guide.pdf.

  

Pub Quizzes / Trivia Nights are becoming an increasingly popular promotion.

 

Click Here to Read an Article about One of the Best Pub Quizzes in Minneapolis

 

Here are some thoughts about holding this event in your bar, from BarBusinessOwner.com.

 

First you need to decide how players will answer the questions, verbally or in writing. Either way you should provide teams with an answer sheet for recording their answers.

 

Each team should designate a "speaker" who will answer for the questions.

If you have teams answer as play goes on - i.e. a question is asked and then the teams use a buzzer and are called on for the answer (like Jeopardy) - you will need some kind of bells or buzzers for the teams to use. This also makes for a rowdier game.

 

If teams write their answers down and give their answers at the end of the question round you will not need buzzers but will need some kind of system to check that the teams aren't cheating or changing their answers based on other teams responses. An easy solution to this is just to have a member from another team stand by while the opposing team reads their answers to the questions.

 

The game should last about an hour from start to finish. That allows for about 15 to 20 questions at most with 10 questions as a minimum. Break the questions up into rounds (like 3 rounds of 5 questions each) so players have time to get a drink from the bar or order food in between playing.

These days with cell phones that can connect to the internet you have to set some basic rules so teams don't cheat by looking up the question online or texting a friend for the answer.

 

Have the host and your bar staff keep an eye on the players. Anyone using cell phones or laptops during the game will be disqualified.

Make a rule for shouting out answers. Deduct points from players that shout out answers during play and kindly ask that non-playing patrons keep answers to themselves.

 

You'll also want to establish rules for judging the correctness of an answer. Your host can judge using his or her common sense but make sure that the judging is fair.

 

An easy to go by standard is that for questions answered verbally, the pronunciation should fit the correct spelling. If the team can show that the answer was written correctly but is just pronounced incorrectly, they should get the proper points for a correct answer.

 

Whatever rules you decide, put them in writing. This makes it much easier to settle disputes that happen over game play.

  

 

The City of Biscay is accepting applications for a working liquor store manager. 

 

This full time position is responsible for the operation of the city's on-sale, grill, and off-sale liquor store.

 

Preferred requirements include knowledge of small business operations including management, inventory control, accounting, and marketing.  Food operation knowledge would be very helpful.

 

Must be able to work a combination of days, nights, weekends, and holidays.

 

Salary DOQ

 

Resume,' cover letter and application form due 5 PM, June 9, 2011 to Paula Brecht, City Clerk, City of Biscay, 435 Grant Street, Glencoe, MN 55336-7341, 320-864-5024.

 

Equal Opportunity Employer

 Click Here to View the New Wine 101 On-Line Training