Liquor license tax

The liquor license tax is a local tax (and legally no municipal tax ). The object is to obtain a license to operate a restaurant . The reason for this are special regulations for this branch, since - especially in connection with alcohol consumption - health policy interests of the general public are affected. Against this background, the liquor license tax can be viewed as a regulatory tax.

The restaurateurs themselves pay the tax. The reference value is usually the turnover of the opening year or the following calendar year, of which a certain percentage (varies between 2 and 30 percent) is to be paid.

The legal basis are municipal statutes , which are enacted on the basis of the municipal tax laws of the federal states. It is a traffic tax .

The revenue in 2006 was around EUR 0.6 million. It is therefore a small tax .

history

The operation of restaurants was already a good business in the Middle Ages , which was accordingly taxed by the cities via "tap money" or "tap money". In the 19th century, these communal taxes were partly taken into account in the stamp duty laws of the German states. In 1906 Prussia introduced the "Kreis-Provinzial-Abgabegesetz" (District Provincial Tax Law) and took over the stamp duty as a communal "concession tax". With the Prussian Financial Equalization Act of 1938, the right of collection was transferred to the city and rural districts. After 1945, the liquor license tax was anchored in the municipal tax laws as a municipal consumption and expense tax.