§ 10-151. Levy; report of sales; payment of tax.

(a)

There is levied and imposed upon all wholesale dealers selling malt beverages within the city a specific excise tax in the amount of $0.05 per 12 ounces or proportionately thereof so as to graduate the tax on bottles, cans and containers of various sizes, and a specific excise tax on tap or draft beer shall be in the amount of $6.00 for each container of 15½ gallons or proportionately thereof so as to graduate the tax on containers of various sizes where the beverage is sold in or from a barrel or bulk container, such beverage being commonly known as tap or draft beer, of all malt beverages sold by each wholesale dealer within the corporate limits of the city, to be paid as provided in this section.

(b)

On or before the tenth day of each month, each wholesale dealer selling malt beverages within the city shall file a report on forms furnished by the city disclosing for the preceding calendar month the exact quantities of malt beverages, by size and type of container, constituting a beginning and ending inventory for the month, sold within the city. Each wholesale dealer shall remit to the city on the tenth day of the month next succeeding the calendar month in which the sales were made the amount of excise tax due in accordance with this subdivision.

(c)

There shall be no excise tax levied or imposed upon sales of malt beverages sold to persons outside of the state, for resale or consumption outside of the state, or upon sales of malt beverages sold to stores or canteens located on United States military posts or reservations; provided, however, that malt beverages sold to licensed airlines and railway passenger carriers for resale or consumption in or over the state shall not be exempt from such taxation.

(Code 1977, § 14-2201)