§ 3-252. Wholesale sales of distilled spirits and wine.

There is levied an excise tax computed at the rate of $0.22 per liter, including a proportionate amount calculated at the same rate on all fractional parts of a liter, on all sales of distilled spirits and wine in the city by wholesalers to retail consumption dealers and retail package dealers. Such tax shall be paid to the city clerk by the wholesaler selling such distilled spirits or wine to any retail consumption dealer or retail package dealer on or before the tenth day of the following calendar month, along with a report of the wholesaler's gross sales of distilled spirits and wine in the city during the reporting period on forms prescribed by the city clerk. Wine containing less than one-half (½) of one (1) percent alcohol by volume shall not be subject to such tax. It shall be a violation of this chapter for any wholesaler to sell, ship or deliver, in any manner, any distilled spirits or wine to a retail consumption dealer or retail package dealer without collecting such tax. It shall be unlawful and a violation of this chapter for any retail consumption dealer or retail package dealer to possess, own, hold, store, display or sell any distilled spirits or wine on which such tax has not been paid. Each wholesaler shall be paid three (3) percent of the amount of taxes collected as reimbursement for collection of the tax, provided that the tax is paid on or before its due date.

(Ord. No. 147, 11-11-02)