The liquor by the drink licensee must collect an excise tax equal to 5% of the gross proceeds of the sales of liquor by the drink and remit it to the SCDOR. It does not matter if the liquor is poured from a minibottle or from a big bottle. Sales tax, which must also be collected and remitted to the SCDOR, is not part of the gross proceeds.

For example, on a $5.00 drink in a county with a 6% sales tax:
$5.00 x .06 = .30 sales tax
$5.00 x 5% liquor by the drink tax = .25
Total cost to the customer = $5.55

If the operator wishes to sell the drink for $5.00 total, the taxes can be backed out as follows: 6% sales tax + 5% liquor by the drink tax = 11% total tax. $5.00 / 1.11 x 11% = $0.50 total tax. This would be allocated as follows: 5/11 x .50 = $0.23 for liquor by the drink tax; 6/11 x .50 = $0.27 for sales tax. If you decide to include the sales tax and excise tax in the listed price of the drink, your signs and menus must say that. In addition, as is the case with sales tax, "gross proceeds" would include any mandatory gratuity, and you must include that amount when computing the sales tax and the liquor by the drink tax.

No. It is a crime to substitute brands without customer approval.

No.

No. The law specifically states that liquor by the drink locations may not have liquor in 1.75 liter bottles on the premises. Liquor by the drink locations may have liquor in any other size container.

No. Your liquor by the drink license only allows you to sell liquor by the drink to your customers on your licensed premises. S.C. law does not allow you to deliver liquor, or to operate a cash bar for your customers off your licensed premises unless the customer has obtained a temporary license. Organizations with temporary liquor licenses must purchase the liquor they intend to sell from Retail Liquor Dealers with a Wholesaler's Basic Permit issued under the Federal Alcohol Administration Act.

Yes. However, the discount must be on price only for each location, must appear on the sales records, and must be available to all licensed retail dealers. While wholesalers are not required to offer any particular type of deal, the law does not prohibit a wholesaler from allowing a retailer to accumulate purchases over a period of time to qualify for a deal.

21 is the minimum age for all employees in your retail liquor store.

You must maintain a record that shows the name of the liquor by the drink licensee, date of sale, and quantity sold by brand and bottle size. These completed forms must be kept on your premises for at least three years, and must be made available for inspection upon demand of agents of the department. NOTE: These answers address issues of S.C. law only. They do not attempt to address federal law, federal regulations, or local ordinances.