§ 4-27. Wine excise tax.

(a)

In addition to the annual retail wine license fee required, there is hereby levied an excise tax computed at the rate of twenty-two cents ($0.22) per liter on all wine sold, displayed, or stored in the city. Such tax shall be prorated on miniatures, half-pints, fifths, half-gallons, and other quantities, so that each bottle shall be taxed on the basis of twenty-two cents ($0.22) per liter.

(b)

The tax shall be paid to the city by each wholesale distributor on all wine sold to retailers in the city as follows: Each wholesale distributor selling, shipping or in any way delivering wine to any such retailer shall collect the excise tax at the time of delivery and shall remit the same together with a summary of all deliveries to each retailer on or before the tenth day of the month following.

(c)

Each wholesale distributor shall furnish to the city a summary of all purchase invoices for wine sold to each retailer in the city on or before the tenth of each month following such purchases. The invoices shall show the amount of excise tax paid.

(d)

The city shall have the right to audit, and to require production of records from, each wholesaler supplying retailers in the city and each retailer so supplied.

(Ord. No. 81-05, § I, 10-6-05)