207

Section 3-207 Imposition, rate, remittance of tax.

There is hereby levied and imposed, in addition to all other excise taxes now imposed by law, a tax on the retail purchase of distilled spirits or alcoholic beverages for beverage purpose by the drink, including fortified wine, excluding the sales of fermented beverages made whole or in part from malt, or any similar fermented beverage, to be collected at the rate and in the manner set forth in this division.

(1) Every purchaser of distilled spirits or alcoholic beverages for beverage purposes by the drink at retail in the city shall be liable for a tax thereon at the rate of three (3) percent of the sale price or charge for such beverages. Such tax shall be paid by the purchaser to the licensee, as defined in this division, making such sales, as hereafter provided, and such licensee shall remit such tax to the city clerk on or before the twentieth day of the succeeding month, to be delinquent if remitted thereafter, with a summary of the licensee's gross sales derived from the sale of distilled spirits or alcoholic beverages for beverage purposes by the drink and the amount of taxes collected by him from his purchasers, on such form as may be required by the city clerk. When received by the city clerk it shall be a credit against the tax imposed hereunder on such licensee. Every licensee, as defined in this division, making a sale of such beverages shall be liable for a tax thereon at the rate of three (3) percent of such gross sales or gross sales derived from the sale of distilled spirits or alcoholic beverages for beverage purposes by the drink or the amount of taxes collected by him from his purchaser or purchasers, as provided in this division, whichever is greater.

(2) Gross sales shall include all credit sales to the extent permitted by the laws of the state and shall be reported and the taxes collected thereon remitted to the city clerk to the same extent as required of cash sales. The fact that the licensee may receive payment from such credit sale or sales in a later reporting period shall not relieve or excuse the licensee's responsibility for collecting and remitting the taxes as provided in this division.

(3) The tax so levied is and shall be in addition to all other taxes, whether levied in the form of excise, license or privilege taxes, and shall be in addition to all other fees and taxes levied.

(Code 1958, 5-78)