Local tax upset English sailors (6)
I believe the answer is:
tavern
'local' is the definition.
(I've seen this before)
'tax upset english sailors' is the wordplay.
'tax' becomes 'vat' (British sales tax).
'upset' says the letters should be written backwards.
'english' becomes 'e' (abbreviation).
'sailors' becomes 'rn' (abbreviation for Royal Navy).
'vat' reversed gives 'tav'.
'tav'+'e'+'rn'='TAVERN'
(Other definitions for tavern that I've seen before include "An old inn or public house" , "Tap house" , "Alehouse" , "Watering hole" , "drinking establishment" .)