Any business with an alcohol license for on-premises consumption of liquor must pay their excise tax directly to Douglas County. Payments must be accompanied by the required reporting form. Reports and payments are due by the 10th of each month following the month of the sale. Penalties for delinquent payments will apply.
Excise tax payments for beer and wine are paid by the retail licensee and collected by the wholesale licensee at the time of delivery to the retail licensee. All excise tax assessments by the wholesale licensee shall be remitted on or before the 10th day of the month following the month of the sale.