The County Book, Anne Arundel County
Dates change; confirm with the official source before you act on one.
Every entry below names its official source and the date it was checked against that source.
Brewer's Reports of Operations are due on or before the 15th day of the month after the end of the reporting period. A January to March quarterly report is due April 15. TTB states the same 15th-day rule for both the quarterly and monthly beer reports.
A Maryland manufacturer or wholesaler license holder is entitled to an annual license renewal on approval of the renewal application by the Executive Director and payment of the annual license fee, plus a $30 renewal fee for a manufacturer's or wholesaler's license under Title 2, Subtitle 2 or 3.
Distilled spirits plants file operations reports monthly (TTB F 5110.40 Production, TTB F 5110.11 Storage, and TTB F 5110.28 Processing, each as the permit's operations require), due on or before the 15th day of the month after the reporting period. The Production report must be filed each month even with no activity, showing zeros.
The Brewer's Report of Operations is quarterly if the brewer was liable for not more than $50,000 in beer excise tax in the preceding calendar year and reasonably expects not more than $50,000 in the current year, and monthly otherwise. Quarterly filers may use TTB F 5130.26 or TTB F 5130.9; monthly filers must use TTB F 5130.9.
Federal excise tax returns (TTB F 5000.24) run annual if liability is not more than $1,000 in both the current-expected and preceding year, quarterly if not more than $50,000 on the same test, and semi-monthly for everyone else. Quarterly due dates fall on the 14th day after quarter-end.
Maryland manufacturer's licenses sit in Title 2, Subtitle 2 of the Alcoholic Beverages and Cannabis Article: § 2-202 Class 1 distillery, § 2-203 Class 9 limited distillery, § 2-207 Class 5 brewery, § 2-208 Class 6 pub-brewery, § 2-209 Class 7 micro-brewery, and § 2-210 Class 8 farm brewery, among others. Anne Arundel County's § 11-401 incorporates that subtitle, listing those sections as applying in the county.