It has become cliché to discuss the way that society has changed since the COVID-19 pandemic struck in early 2020. However, of all the industries impacted, hospitality may have taken the hardest hit. It is no surprise that the legislature moved quickly to offer whatever relief it could to restaurants, particularly given the aggressive restrictions placed on the in-person service of alcohol.

On May 21, 2020, the legislature passed House Bill 327, which sought to provide some relief for the mountain of lost revenue that was typically generated by the sale of alcoholic beverages for on-premises consumption.