§ 10-167. Payment of tax; records; report of sales.

(a)

The tax imposed in this subdivision shall be computable and payable monthly.

(b)

Each wholesale dealer or distributor selling, shipping or delivering wines or distilled spirits to any retail dealer in the city, whether delivered to the retail dealer's place of business in the city or elsewhere for resale in the city, shall as a condition to the privilege of carrying on the business in the city:

(1)

Keep true and correct records of all sales, shipments or deliveries of wines or distilled spirits to each retail dealer in the city, such records to be preserved for a period of one year and to be made available on request for the inspection of any duly authorized representative of the city.

(2)

On or before the tenth day of each calendar month make a verified and comprehensive return to the city, which shall correctly show all sales and deliveries of wines or distilled spirits made to or for retail dealers in the city for the month immediately preceding the report. The report shall show the name and address of each retail dealer, the quantities delivered to each retail dealer, the amount collected under the terms of this subdivision, and such other information as may be called for by the city. The report shall be accompanied by remittance to the city for all taxes collected or due as shown on the report.

(Code 1977, § 14-2222)