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Title: Maryland Alcohol and Tobacco Tax Administrative Release No. AB-15

Doc Number:
AB-AR-15-SEP-10-1998
Tax Type:
Alcoholic Beverage
Topics:
Alcohol, Caterers
Sep 09, 1998

TO: Holders of and Applicants for a Statewide Caterer’s License

SUBJECT: Catering Activities in Montgomery County, Maryland

This office has been asked to clarify how the holder of a statewide caterer’s license (SCAT) may operate within Montgomery County in view of the provisions of Section 15-204 of Article 2B of the Annotated Code of Maryland which requires that all alcoholic beverages sold in Montgomery County be provided by the Montgomery County Department of Liquor Control.

Because of this unique requirement, caterers must operate somewhat differently in Montgomery County than they would in other parts of the state. The following guidelines have been established to address this issue and should be followed for all catered events in Montgomery County:

  • The holder of a SCAT license, no matter where in Maryland their principal place of business is located, who plans to cater an event in Montgomery County must purchase all product to be used at that event from authorized sources within that county.
  • Distilled spirits and wine products must be purchased from one of the retail dispensaries operated or controlled by the Montgomery County Department of Liquor Control. Unused full bottles accompanied by a receipt may be returned to the dispensary store where purchased within 14 days of purchase for a full refund. Partial bottles may either be left with the person or entity who contracted for the catered event or returned to the SCAT licensed premises for future use. However, no partial bottles may be used at catered events in Montgomery County, regardless of when and where they were originally purchased.
  • Malt beverage products, including keg beer, must be purchased from the Department of Liquor Control warehouse or the holder of a retail license of the proper class in Montgomery County. In accordance with Section 6-701(h) of Article 2B, unused partial beer kegs may not be used at any future catered event.

Questions pertaining to these procedures should be directed to Stephen G. Taylor, Deputy Director of the Alcohol and Tobacco Tax Division at 410-260-7313 or Howard Cook, Director of the Montgomery County Department of Liquor Control, at 240-777-1900.

 

Charles W. Ehart, DPA
Director

Legal Division
P. O. Box 1829, Annapolis, Maryland 21404-1829
www.marylandcomptroller.gov

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