§ 4-137. Distilled spirits by the drink.  


Latest version.
  • (a)

    The tax imposed on retail consumption dealers by section 4-135 shall be payable as provided in this section.

    (b)

    Every licensee shall, at the time of collecting for food and drinks served, give to the purchaser a receipt on which the price of alcoholic beverages served shall be itemized separately. Where the charges for food and drink are satisfied by credit or deferred payment, the payment of the tax to the licensee may be deferred in a like manner; however, the licensee shall be liable therefore at the time and to the extent that such credits are incurred.

    (c)

    Every licensee or its agent is authorized and directed to collect the tax imposed in this division from purchasers of alcoholic beverages by the drink sold within its licensed premises. Such licensee or agent shall furnish such information as may be requested by the administrator to facilitate the collection of this tax.

    (d)

    All taxes collected by any licensee or agent under this division shall be due and payable to the county on or before the 20th day of every month next succeeding each respective calendar month, as set forth in this division.

    (e)

    On or before the 20th day of the month, a return for the preceding calendar month shall be filed with the administrator in such form as the administrator may prescribe by every licensee liable for the payment of tax under this division. The return shall be accompanied by remittance to the administrator of all taxes collected or due as shown on the return.

    (f)

    All returns shall show the gross receipts from the sale of alcoholic beverages by the drink; amount of tax collected or authorized due for the related period, and such other information as may be required by the county administrator.

(Ord. of 3-22-2011)