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Liquor Tax LIQUOR TAX
City Code Section 6-5 Gross receipts tax.
In addition to the license fee prescribed by this chapter there shall be a gross receipts tax on the sale of liquor and wine (except table wine for on-premises consumption); that is, on all sales of liquor and wine except table wine by lounge retail licensees, restaurant retail licensees, club liquor licensees, special retail licensees and special events retail licensees. Each such retailer shall pay an additional tax of seven percent (7%) of the gross receipts from the sale of the liquor and wine except table wine. Gross receipts include total receipts from the sale of any drink or mixture containing an alcoholic beverage. Such tax shall be paid on or before the 20th of each month following the month in which the sale was made. If the tax is not paid on time but is paid no later than 24 hours after due, there shall be assessed a penalty of ten percent (10%). A penalty of twenty percent (20%) shall be assessed for taxes more than 24 hours past due. If the 20th falls on a Saturday, Sunday or municipal holiday, the tax shall be paid on the next working day. A signed, sworn statement of such sales must accompany the payment of tax.
Explanation:
All lounge retail, restaurant retail, club liquor, special retail and special events retail licensees must pay a tax of seven percent (7%) of their gross sales of liquor and/or wine (except table wine) to the city in addition to the flat rate license fee. Table wine is defined as wine with an alcohol content less or equal to than 14%. Delay in filing this report will subject licensee to a penalty of ten percent (10%) of total amount due is paid within the first 24 hours or twenty percent (20%) of total amount due if paid after the 24 hour period provided by the city ordinance Section 6-5.
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