§ 4-136. Payment of tax; records and reports; penalty  

Latest version.
  • (a) All taxes, except those levied in section 4-135, shall be imposed on the wholesale dealer, computable and payable monthly. Each wholesale dealer or distributor selling, shipping or delivering alcoholic beverages to any retail dealer in the incorporated areas of the county, whether delivered to the dealer's place of business for resale, shall, as a condition to the privilege of carrying on such business in the county:

    (1) Keep true and correct records of all sales, shipments and deliveries of such alcoholic beverages to each retail declare; and such records shall be preserved for a period of one year and shall be made available on request for inspection by any duly authorized representative of the county.

    (2) Collect from each retail dealer at the time of delivery of the alcoholic beverages the amount of tax due under the terms of this division and hold the same in trust for the county until such amount is remitted to the county as next provided.

    (3) On or before the 20th of each calendar month make a verified and comprehensive report to the administrator which shall correctly show all sales and deliveries of alcoholic beverages made to or for retail dealers in the county for the month immediately preceding the report. The report shall show the name and address of each retail dealer, the quantities delivered to each retail dealer, the amount collected under the terms of this chapter, including copies of all sales invoices to each retail dealer, and such other information as may be called for by the board of commissioners. The report shall be accompanied by remittance to the administrator of all taxes collected or due as shown on the report.

    (b) Failure of the wholesale dealer or distributor to remit the taxes required in this division will result in a penalty of ten percent of the tax due in addition to the tax due.

(Ord. of 3-22-2011)