§ 10-166. Levy.

(a)

In addition to all other taxes or license fees, all wholesale dealers engaged in the city in the business of selling wine or distilled spirits, as defined under the laws of the state, there is imposed and levied upon all such wholesale dealers within the city a tax for the privilege of doing such business in the city, to be computed and collected as set forth in this section.

(b)

The amount of the tax imposed on such dealers shall be computed on the following basis:

(1)

Wholesale dealers in distilled spirits (fortified wine excluded), per liter ..... $ 0.22

(2)

Wholesale dealers in wine, per liter ..... 0.22

(c)

The special or excise tax imposed in this section upon such wholesale sales shall be paid by the wholesale dealers to the chief financial officer by the tenth of each month based upon the volume in liters of liquor and wine sold during the previous month. For prompt payment on or before the tenth of each month, the wholesale dealer shall be entitled to receive and may deduct from such remittance two percent of the total tax for the preceding month. Such wholesale dealers shall be subject to all the conditions set forth in section 10-166 and shall, in all respects, comply with this subdivision, particularly with reference to the keeping of true and correct records of all sales and shipments and the rendering of a sworn statement of the records.

(Code 1977, § 14-2221)