§ 10-544. Annual reports and remittances.

(a)

Every wholesale dealer that delivers alcoholic beverages to retail dealers within the city shall submit to the department of finance an annual summary report by March 1st detailing the preceding year's sales. The annual summary report shall provide the following information:

1.

The corporate/business name and address of each retail dealer sold alcoholic beverages by the wholesale dealer; and

2.

A monthly breakdown of total alcohol sales, both high-alcohol and low-alcohol, sold to the retail dealer by category (for example: liquor, beer, wine).

The report shall be submitted in a form and manner prescribed by the department of finance. Failure to submit such report within 30 days from March 1st shall result in a penalty of $100.00 per day when such records are not produced for the first 90 days after March 1st, and $200.00 per day for each day between 91—180 days. For any wholesale dealer who fails to produce such records after 181 days, the penalty shall be $500.00 per day.

(b)

The taxes levied in this article shall be due and paid by every wholesaler, manufacturer or dealer with the gallonage tax report referred to in subsection (a) of this section and shall be computed upon the basis of the number of gallons sold, or otherwise disposed of by every wholesaler, manufacturer or dealer during the preceding calendar month. Gallons sold or disposed of shall be deemed conclusively to be gallons on hand at the beginning of the calendar month plus purchases during the calendar month less gallons on hand at the end of the calendar month, less any exempt sales.

(c)

The monthly gallonage tax report required by this section shall be made on forms prescribed and furnished by the director of the department of finance and shall include such information as the director of the department of finance may by rule require. Reports shall be accompanied by the taxpayer's remittance in full of the correct amount of taxes due and owing for the period covered by the report.

(d)

For accurately reporting and timely remitting the taxes all taxpayers shall be allowed a discount of six percent of the amount of the tax otherwise due. One-sixth of the discount shall be paid by the dealer to the director of the department of finance and shall be retained by the director to defray the cost of administration. When a check or other instrument given in payment of taxes is returned unpaid, the discount is forfeited.

(Code 1956, § 5-105.1; M.C.S., Ord. No. 27065, § 2, 9-8-16)

State law reference

Payment and reporting of taxes, R.S. 26:354—26:360.