The Liquor Tax is applied to the sale price of alcoholic beverages purchased at bars, restaurants, catered events, and at retail stores. The current rate is 10%.
Every sale of wine, liquor, or malt and brewed beverages by any hotel, restaurant, club, or other person holding a license or permit issued by the Commonwealth of Pennsylvania to sell or dispense liquor, wine, or malt and brewed beverages is subject to this tax.
The Inn at Penn and Wharton Executive Education hold liquor licenses and are required to file and pay the monthly liquor tax. As holders of liquor licenses, the Inn at Penn and Wharton Executive Education may purchase alcohol for resale. Please note that the University is not exempt from paying liquor tax.
http://www.phila.gov/Revenue/businesses/taxes/Pages/Liquor.aspx