§ 4-139. Failure to collect taxes at delivery; failure to report or remit  


Latest version.
  • (a) It shall be unlawful for any wholesale dealer or distributor, person, firm or corporation to delivery any alcoholic beverages to any retail dealer within the incorporated areas of the county without collecting the taxes provided for in this division at the time of delivery.

    (b) If any wholesale dealer or distributor fails or refuses to make the reports provided for in this division, the county council shall notify the party in writing, and if the reports are not made and the taxes remitted within five days from the date of the notice, the board of commissioners may withdraw from the wholesale dealer or distributor the privilege of doing business in the county by notifying the state revenue commissioner of the failure and by notifying the retail dealer that further acceptance of deliveries from the wholesaler, until the taxes are paid, may subject the retail dealer to penalty for violation of section 4-140.

(Ord. of 3-22-2011)