Sec. 6-161Excise tax—Malt beverages

(a) [Rate of levy.] There is hereby levied and imposed upon all wholesale dealers selling malt beverages within the city a specific excise tax in the amount of $0.05 per 12-ounce container or any portion thereof so as to graduate the tax on bottles, cans, and containers of various sizes of malt beverages sold by each wholesale dealer within the city, and an excise tax on tap or draft beer in the amount of $6.00 for each container sold, as hereinafter specified, containing not more than 15½ gallons and at a like rate for fractional parts, where the beverage is sold in or from a barrel or bulk container, such beverage being commonly known as tap or draft beer.

(b) Against whom levied. The malt beverage excise tax is levied against and shall be paid by each licensed wholesale dealer in malt beverages in the city.

(c) Due date and required report. The malt beverage excise tax shall be paid on or before the tenth day of the month following the calendar month in which the beverages are sold or disposed of, and payment shall be accompanied by a report itemizing the exact quantities of malt beverages sold for the preceding calendar month by size and type of container.

History: (Ord. No. 2012-07, § 2(Exh. A), 12-6-2012)