It's the annual St. Patrick's Day battle of sales between Cheers and Gary's Olde Towne Tavern. Not only does Cheers lose the battle of the hi-jinx with an unsuspecting Woody taking the brunt of the battle, Cheers also loses the sales bet. Sam has finally had as much as he can take not only with the loss once again to Gary's but performing the most humiliating task he and the guys have had to endure due to the loss. Sam threatens Gary and decides to pull out one of the biggest guns he knows: Harry the Hat. Sam asks Harry to devise and execute the ultimate plan to beat Gary. Harry refuses. Despite Carla's assertion to take matters into her own hands, Sam finally gives up permanently to Gary. When Sam goes over to Gary's to wave the final white flag, he witnesses in horror what he believes is Carla's master plan. But what he witnesses is part of a deal Gary made with Rutherford Cunningham, who Sam knows better by another name.
- The St Patrick's Day rivalry between Cheers and Gary's Olde Towne Tavern is about to get underway. Before the big day, Gary stops by Cheers, wishing to make a wager regarding who will make the most sales on St Patrick's Day. Sam gladly accepts.
The next day, Sam and the gang add an extra zero to the price of Gary's beers, changing them to $5.00. However, this pales in comparison to what Gary has done: walled up the bar at Cheers (with Woody stuck inside!).
By the end of the day, Gary's raked in lots of cash due to the "$5.00 beers," and the Cheers gang has managed to get through the wall on the bar, freeing Woody. With their loss in sight, Sam recruits Woody, Norm, Cliff, and Paul (who requested to come along) to help fulfill their part of Gary's bet.
The guys then find themselves forced to appear naked at Gary's, and sing the song "Getting To Know You." Once their 'deed' is done, Sam vows that he is going to find some way to get back at Gary.
Sam suggests they get noted neighborhood pickpocket "Harry the Hat" to help them, but Harry refuses. Sam then decides to go to Carla, who claims she will take care of things.
Shortly afterwards, Sam goes to talk with Gary, only to find the Tavern closed. As he wonders what's going on, a bulldozer appears, and begins to tear into the Tavern! Naturally, Sam beats a hasty retreat.
Returning to the bar, Gary shows up soon afterwards, and Sam claims he had nothing to do with the destruction of the bar (nor did Carla, who just put a dead rat in the Tavern's ventiliation system). After tricking Sam to beg for mercy, Gary then reveals that it was HE who bulldozed the Tavern.
Gary then explains that a real-estate developer named Rutherford Cunningham is willing to pay $1 million to develop the land into a shopping center. The group quickly shuts up when they see just who Rutherford Cunningham is: Harry the Hat!
Gary asks to use the bar's office to check on the check 'Rutherford' gave him. However, he soon runs out screaming afterwards when he is informed that the check bounced! The gang tells Gary that 'Rutherford' went outside, and Harry emerges from behind the bar, helping the gang get back at Gary, and most likely, ending their feud with the now-destroyed Olde Towne Tavern.
Harry then leaves the bar with Sam asking how they can repay him for what he did. However, Sam soon receives an answer...when he looks in the bar's cash-drawer, and sees that Harry has made off with all the money inside.