1. INDIANA ALCOHOL AND TOBACCO COMMISSION
HEATHER LYNCH: PUBLIC INFORMATION OFFICER, INDIANA STATE EXCISE POLICE
ANGIE WILLIS: PROGRAM DIRECTOR FOR EXCISE POLICE & ATC
MICHELLE: ASSISTANT MANAGER OVER THE BUSINESS PERMIT PROCESSOR DIVISION

2. NEW APPLICATION PROCESS

3. NEW PERMIT APPLICATION REQUIREMENTS
New or transfer application packet
Floor plans
County Verification of Business location
signed by the County Surveyor
Certificate of Existence
If applying as corporation or LLC, issued through the Secretary of State’s office
Property Tax Clearance Schedule
Signed by the County Treasurer
Retail Merchant Certificate
Issued through the Department of Revenue
Fee
$500 for a 1 way license, $750 for a 2 way license, $1000 for a 3 way license

4. ENTERING AN APPLICATION INTO OUR SYSTEM
Verify no other permit at address
If there is:
Ask for a copy of the lease agreement
Send a letter to current permit holder at the location, stating received a valid lease and need to move permit to another location or place the permit in escrow
Verify all appropriate questions on application have been answered.
Verify availability of permit based on quota

5. QUOTA
Retailer Permits: Commission may grant only 1 3way permit, 1 2way permit and 1 1way permit in an incorporated city or town or in an unincorporated town for each 1,500 persons, or fraction thereof residing within the incorporated city or town or the unincorporated town. The commission shall include liquor retailer permits issued to clubs but not those issued to fraternal clubs in its quota computation. { (a)}
Dealer Permits: The Commission may grant in an incorporated town that has a population of less than 15,001-1 beer dealer and 1 liquor dealer permit for each 2,000 persons or 2 beer and 2 liquor dealer permits whichever is greater within the incorporated city { (a)-(c)}
The Commission may grant in an incorporated city that has a population of more than 15,0001 but less than 80, beer dealer and 1 liquor dealer permit for each 3,500 persons or 8 beer dealer and 8 liquor dealer permits whichever is greater within the incorporated city { (a)-(c)}
The Commission may grant in an incorporated city that has a population of at least 80, beer dealer and 1 liquor dealer permit for each 6,000 persons or 23 beer dealer and 23 liquor dealer permits whichever is greater within the incorporated city { (a)-(c)}
The Commission may grant in an area in the county outside an incorporated city or town-1 beer dealer and 1 liquor dealer permit for each 2,500 people or 2 beer dealer and 2 liquor dealer permits whichever is greater { (a)-(c)}
Package Store Permits: The commission may issue only 1 package store permit in an incorporated city for each 8,000 persons within the incorporated city or town { (a)}

6. BEGIN INPUTTING INFORMATION
Entity name based on Certificate of Existence
Retail Merchant Certificate numbers
Mailing address
Doing business as name
Business address

7. JURISDICTION INSIDE OR OUTSIDE CITY LIMITS
If inside city limits will be indicated by a check mark in top box. Will list which city the premises is inside.
If outside city limits will also be indicated by a checkmark in the second box. Will list which corporate city limits the premises is closest to.

8. OWNERSHIP INFORMATION
Input each person individually including any LLC or corporation that also holds ownership of the permit
Be sure to include any managers listed

9. SET FOR LOCAL BOARD
The local board is usually about 3 to 4 weeks out depending on how often the board meets
More populated counties meet more often than smaller counties
Marion and Allen County meet twice a month
Most other counties only meet once a month

10. LOCAL BOARD
Public notice sign of hearing must be posted, at the establishment, 10 days prior to the local board hearing.

11. LOCAL BOARD CONTINUED
Permittee or representative, must attend local board hearing.
Asked question by local board officials and local board Excise Officer.
The local board consists of 3 appointed members & 1 designated member
1 of the appointed members is appointed by the board of county commissioners of the county being represented
1 of the appointed members is appointed by the city council for the county being represented
1 is appointed by the Mayor of the city, within the county, with the largest population
The designated member is a representative of the Commission and is an Excise Officer

12. COMMISSION
The commission meets every 1st and 3rd Tuesday of every month.
The Commission shall be composed of 4 members who are not officials of the state in any other capacity and who are qualified for their positions…{ }
Members of the Commission shall be appointed by the governor… No more than 2 commissioners shall belong to the same political party. { }
The governor shall appoint 1 of the members to serve as chairman of the commission. The governor also shall appoint 1 of the members to serve as chairman pro tempore in the absence of the chairman { }

13. FINAL INSPECTION
A final inspection must be completed by an Indiana State Excise Officer before a permit can be issued.

14. PERMIT ISSUANCE
A permit is issued after being heard and approved by the local board, completion of a final inspection, and approval by the Commission.
The permit is then given to the processor for issuance.
The applicant is given a full year on their permit before it expires
Exception is transfers- keep expiration date of permit being transferred (expiration date doesn’t change).
If a final inspection isn’t completed, the permit is placed in escrow (active but non- operational) so they can’t sell alcohol but the year countdown can begin.

15. RENEWAL APPLICATION PROCESS

16. RENEWAL APPLICATION REQUIREMENTS
Renewal forms
Completed and signed
Signed Property Tax Clearance Schedule
Retail Merchant Certificate copy
Fee

17. INPUT OF INFORMATION Input food figures provided if needed:
Mailing address
Input retail merchant certificate numbers
Doing business as name
Check for violations
Check for tax protests with Indiana Department of Revenue
Input food figures provided if needed:
Limited separation approved
3 way permit outside city limits
Own grocery store/ convenience store { (a)(2)}
The majority of the stocks/shares are held by residents outside the State of Indiana

18. SETTING RENEWALS FOR NEXT STEP
A local board hearing needs to be set if:
1st year of renewals after issuance of permit
A local board was not scheduled previous year
Violation in the last 12 month
Specific request by local board officer
Low food figures, if required
If the permit does not need to go in front of the local board
Permit is set for automatic renewal and is sent directly for Commission approval

19. COMMISSION APPROVING RENEWALS
Upon receiving the approval from the Commission the permit is to be issued
Automatic renewal, no local board needed
Local board hearing and then Commission approval
This is considering all information is complete

20. SCENARIOS PROVIDED

21. SCENARIO 1 Is a form 1 needed for a new permit?
From Paula Stewart: We have a café in town one of whose owners is known to have a judgment on another business he was a part of. He came in last spring to get a Property Tax Clearance signed for a New permit. When we did the search for his name, it came back with the judgment on the other business and we denied signing the permit. He recently came back to get a Renewal signed (how’s he get the permit??). After lots of discussion with the Assessor and other owner of the café, we were told he was not “officially” involved in the ownership of the café and the Assessor removed his name from their records. So, we signed the Renewal Permit. I was troubled by how the New permit was issued, so we called the Indiana Alcohol and Tobacco Commission. The Processor says they’ve “changed the way they do things” and they no longer need a Property Tax Clearance for a New permit application. I am floored. This totally defeats the purpose of us looking at the applications.

22. SCENARIO 1 RESPONSE
Yes.  There is a place on the form 1 where they can mark it as a new application.  I would say about half the time, the county treasurer won’t sign off on it because ‘nothing assessed’. 
If they are doing a ‘location pending’ we don’t ask for one. 
Sometimes they will send it after they have gotten a permit number from us. 
Our website shows a single black asterisk by the name, which indicates it’s needed for a new or transfer application packet. 

23. SCENARIOS 2, 3, & 4
What exactly needs to be paid and looked at regarding taxes? Everything in “Name” on permit? Everything for “Location” on permit? What if location is leased? What about other businesses at same location, e.g. ATM machines, etc.?
Innkeeper’s tax? (None of forms even mention Innkeeper’s tax)
Who is responsible for taxes and can payment be enforced in the case of either New or Transfer permits at the same location?

24. SCENARIOS 2, 3, & 4 RESPONSE
The owner of real property as of the assessment date (March 1 through 2015, January 1 starting 2016) is legally responsible for those taxes for that assessment date.
Personal property taxes fall within IC A person holding, possessing, controlling, or occupying any personal property on the assessment date of a year is liable for the taxes imposed for that year.

25. QUESTIONS?
Contact Information:
Heather Lynch, Public Information Officer:
Angie Willis, Program Director:
Michelle Stone, Assistant Manager: