Monday, November 29, 2010

Changes for S.C.'s alcohol licensing for special events

From Adrienne R. Fairwell, public relations officer for the S.C. Department of Revenue: 

Change in Law - Special Event Permits to Sell Beer, Wine, Liquor Amended

Changes to issuance of alcoholic beverage special events licenses effective January 1, 2011

Individuals and organizations will soon see changes in the way they apply for special event licenses and permits due to legislation passed during the 2010 legislative session.

In order to obtain a temporary beer and wine and/or liquor license, the applicant must be a nonprofit organization and must follow the below mentioned guidelines:

• The non-profit must be exempt from federal income tax pursuant to certain subsections of section 501 of the Internal Revenue Code

• A criminal records check is required and must be conducted within 90 days prior to the date of the application

For purposes of this law change, non-profit organizations are those that are organized exclusively for social, benevolent, patriotic, recreational or fraternal purposes, and which are exempt from federal income taxes.

*Note: The new legislation applies to applications beginning on or after January 1, 2011. Therefore, New Year’s Eve events starting December 31, 2010 and ending January 1, 2011 will not be affected.

For a complete listing of ABL legislative changes please visit www.sctax.org and click on the Alcohol Beverage Licensing link.

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