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Liquor by Drink Tax
Requirements
Shelby County establishments outside of any municipality that sell and dispense alcoholic beverages for on-premise consumption are required to register with the Shelby County clerk. Liquor by the Drink taxes are due based on the type of business and/or number of seats available in the establishment.

For additional information, please contact the Shelby County Clerk's Office at (901) 222-3059.

Vasco A. Smith, Jr. County Administration Building • (901) 222-2300
160 North Main Street Memphis TN 38103
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