Closing a License or Permit
Notify ATCC of the intended license closure and provide required close-out
If you plan to close an alcohol or tobacco license, you must notify ATCC. This includes closing a business, ending Maryland operations, or transferring control because of a merger or acquisition.
ATCC needs this information so we can update licensing records, notify other agencies when required, and help coordinate any close-out steps.
Do not stop required filings just because manufacturing, distribution, or sales activity has ended. You may need to continue filing until your license is officially closed or until another agency tells you otherwise.
When to notify ATCC
Notify ATCC if you intend to close an alcohol or tobacco license because of:
- Going out of business
- Closing Maryland operations
- A merger or acquisition
- Ending licensed alcohol or tobacco activity
- Closing one or more licensed locations
- No longer needing a license or permit
If more than one license is affected, include all licenses in your notice.
What to include in your notice
When you contact ATCC, include:
- Legal business name
- Trade name, if different
- License or permit number
- License type
- Licensed location address
- All licenses or permits you want to close
- Reason for closing
- Effective date of closure
- Contact name, phone number, and email
- Whether any alcohol, tobacco products, or other regulated products remain on site
Important: If product remains, or close-out activity is still underway, you may want to keep the license active until those activities are complete.
Before you close the license
Closing a license does not automatically end all filing or reporting responsibilities.
You may still need to:
- File required returns or reports
- Respond to requests from ATCC or other agencies
- Maintain required records
- Complete close-out inspections or audits
- Resolve any outstanding licensing, tax, or enforcement matters
Keep filing until your close-out is complete
Keep filing until your close-out is complete
Even if your manufacturing, distribution, or sales activity has stopped, you may still need to file required returns or reports. This may apply while product remains, records are being reviewed, or close-out steps are pending.
What happens after you notify ATCC
After ATCC receives your notice, we will review the information and update our records.
Depending on the license or permit, ATCC may also:
- Notify the Comptroller for tax-paying licenses and permits
- Notify the Office of the Attorney General for tobacco product licenses
- Schedule a close-out inspection
- Coordinate with the Comptroller on a close-out audit
- Contact you for missing information or next steps
A close-out inspection by ATCC or a close-out audit by the Comptroller may be scheduled before the license is fully closed.
Licenses with product remaining
Do not close a license too early if alcohol, tobacco products, or other regulated products remain.
In some cases, you may need an active license while you:
- Sell, transfer, or remove remaining product
- Complete required filings
- Maintain records for review
- Prepare for a close-out inspection or audit
Contact ATCC before taking action if you are unsure whether the license should remain active during close-out.
Notify ATCC
Use this option to tell ATCC that you intend to close one or more alcohol or tobacco licenses. Include the effective closure date and all licenses or permits affected.
FAQ
Closing a License FAQ
Yes. If you intend to close the license or stop licensed activity, notify ATCC. You may still have filing or close-out responsibilities even after sales or manufacturing ends.
Yes. Include all licenses and permits affected by the closure. List each license or permit number if available.
Notify ATCC before the change. Include the affected licenses, the effective date, and contact information for the current license holder and any new responsible party, if applicable.
A close-out inspection may be scheduled. ATCC will contact you if an inspection is needed.
For tax-paying licenses and permits, ATCC will notify the Comptroller. A close-out audit by the Comptroller may be scheduled.
For tobacco product licenses, ATCC will notify the Office of the Attorney General.
Not necessarily. You must continue required filings until your filing responsibility ends. This may apply even if sales or manufacturing activity has stopped.