Alcohol Tax Information

As a business operating with an active alcohol license, you are required to pay a 3% alcohol tax for all alcohol sales within the city limits. This is tax is imposed by the authority of Section 4-106 (Per Drink Excise Tax) and Section 4-107 (Excise Tax on Wholesalers) of the City of Cumming’s Alcohol Tax Ordinance. These returns are due on the 20^th of each month for the prior month. Please be advised that your business must be current in payment and reporting by August 1st of each year in order for your Alcohol License to be considered for renewal. Failure to maintain current reporting will result in nonrenewal of your alcohol license for the upcoming year. Effective August 1, 2025, payments and returns not received by the 20^th of the month will be assessed a 20% penalty each month.

Please note that a return must be filed even if there are no sales to report. We have included blank returns that can be printed, completed, and mailed with payment. If you are filing a $0 return, you can email the return by the 20^th of the month to Alison B. Smith at asmith@cityofcumming.net.

Thank you for partnering with the City of Cumming. In an effort to streamline communications and maintain the most current records, we are requesting all businesses that hold Alcohol Licenses update their business profile. Please help us update your business information by completing this online form.

Monthly returns and tax payments can be paid as follows:

In person on the second floor of City Hall at 100 Main Street, Cumming, GA 30040

By mail:

For your convenience, we have attached Frequently Asked Questions, a copy of the Alcohol Tax Ordinance, and The Alcoholic Beverage Tax Return.