§ 6-299. Wholesaler's reports; tax collection; payment; records.  


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  • (a)

    Each wholesaler registered under this article or licensed by the city shall file a report with the city commission by the tenth day of each month, itemizing for the preceding calendar month the exact quantities of all alcoholic beverages, by size and type of container, sold within the city. The report shall show the name and address of each retailer with which such wholesaler did business in the city and any other information as may be required by the city commission.

    (b)

    Each wholesaler reporting under this section shall collect from each retailer with whom the wholesaler did business the amount of tax due the city under this article and shall hold the same in trust for the city.

    (c)

    Each wholesaler's monthly report shall be accompanied by remittance to the city of all taxes due the city under this article for the preceding month from each retailer.

    (d)

    Each wholesaler hereunder shall keep true and correct records, including invoices of all sales, shipments or deliveries of beverages to retailers in this city. These records shall be preserved for at least one year and shall be made available on request for inspection by any authorized representative of the city.

(Ord. No. 01-05-01, § 1(24-63), 3-1-2005)