OAR , Division 6. If you need help completing your application, email olcc. Once the OLCC has determined that your application packet is complete and accurate, we will begin working on your application. We will then give you some documents to you take to the local government for their recommendation. Contact your city or county to make sure you understand their process.
They generally will not review your application until it is accepted by OLCC. Liquor liability insurance is required for any business that allows on-premises consumption of alcohol. The most common proof of insurance is an insurance certificate or ACORD form from your insurance agent.
The form must show all of the following:. If you would like to sell distilled spirits, malt beverages, wine or cider at an off-site special event which only members and guests may attend, you will need a Temporary Use of an Annual license.
There is no fee for this license. Temporary Use of an Annual License. You will be working with the OLCC office that covers the city or county where your business will be located. If you need help completing your application, or have additional questions, please contact the office where you will be submitting your application packet. Your browser is out-of-date! It has known security flaws and may not display all features of this and other websites.
Learn how. Skip to main content. In addition to being taxed on unrelated income, a social club may lose its exempt status if it receives too much unrelated income. A social club may receive up to 35 percent of its gross receipts from nonmember sources PDF , including investment income.
Within the 35 percent amount, no more than 15 percent of gross receipts may be derived from nonmember use of club facilities and services. Where the permitted levels of nonmember income are exceeded, all facts and circumstances will be considered in determining whether the club continues to qualify for exemption.
The Internal Revenue Code provides special rules for calculating the unrelated business taxable income of social clubs that are tax-exempt under section c 7.
Under these rules, clubs are generally taxed on income from non-members who are not bona fide guests of members. The fact that income derived from non-members is used by an exempt organization in furthering its exempt purpose such as expanding the club's facilities does not change the fact that the income is from an unrelated activity. Clubs are also generally taxed on income from investments.
This is in addition to the requirement to file an annual exempt organization return. Revenue Procedure PDF details the recordkeeping requirements for social clubs that conduct activities with nonmembers.
The records must distinguish one type of income from another gambling income vs. Clubs that allow nonmembers to use their facilities must collect and maintain certain information. Liquor-by-the-Drink - Club License. Requirements The private club must be in existence for two years as a non-profit organization prior to application, having at least dues-paying members and organized and operated exclusively for pleasure, recreation and other nonprofit purposes.
No part of the net earnings may benefit any shareholder or member. The club must own, hire or lease a building or space for the reasonable use of its members, with suitable kitchen and dining room space and equipment and sufficient employees for cooking, preparing and serving meals for its members and guests.
No one can be compensated based on the volume of alcoholic beverages sold.
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