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BELTRAMI COUNTY — Before heading out for your New Year’s Eve celebration you may want to take a peek at the Minnesota Department of Revenue’s posting of Minnesota businesses prohibited from purchasing liquor, beer or wine due to tax delinquency.

The department updates the tax delinquency list every month to identify companies that have failed to pay taxes to the state. Businesses on the list have delinquent taxes in the following categories: Sales, withholding, partnership, S corporations and corporate.

The Department of Revenue explained that Minnesota sales and withholding taxes are “trust taxes” meaning that customers or employees pay taxes with the expectation that the businesses will remit them to the state on their behalf. Taxes collected cannot be used by a business as additional operating capital or for any other purpose.

Distributors are not allowed to deliver or sell to these establishments in Beltrami County: The Marvelous Fish House (recently closed in Bemidji) and Funkley Bar & Lounge in Funkley.

An updated version of the list can be viewed at