Travel and Policies

The main function of the administration, audit and collection section of the Division of Alcohol and Tobacco Control is to assure general compliance with liquor control laws requiring the supervisor to collect excise taxes on all alcoholic beverages sold in this state. This section collects approximately $25 million annually from liquor, wine and beer taxes for deposit into the General Revenue Fund. This is achieved by regular audits of licensed manufacturers, wineries, breweries and wholesalers. Auditors also perform retail audits to determine food sales qualifications of resorts and restaurants licensed to sell intoxicating liquor by the drink on Sundays. The auditing section is also responsible for overseeing the proper enforcement of Missouri price posting systems, primary American source of supply enforcement and product testing and registration.

In addition, this section annually collects and processes $3 million in license fees, processes 22,000 license applications and issues licenses after they are approved by the enforcement section and the supervisor. This section also acts as support to all aspects of the Division with record retention, fiscal processing and data processing support.