§ 4-9. Tax on beverages of low alcoholic content.

(a)

In addition to all other licenses and taxes which may be imposed, there is hereby imposed on the amount of beverages of low alcoholic content sold and consumed within the municipal limits, a tax of $1.50 per standard barrel of 31 gallons.

(b)

The tax levied in this section shall be collected on each sale by any and all wholesale dealers from their vendees purchasing for consumption in this village and shall be remitted by said wholesale dealers to the state secretary of revenue and taxation, for each month, on or before the 20th day of each succeeding month, all in accordance with the rules and regulations promulgated by the secretary and as provided by state law.

(c)

If a dealer in beverages of low alcoholic content fails to file a return and pay the tax due on the beverages within the time provided in R.S. 26:346, he shall be subject to a penalty of five percent on the amount of the tax if the period of delinquency is ten days or less or 20 percent on the amount of the tax if the period of delinquency is greater than ten days. If an attorney is called on to assist in collection, there shall be an additional sum due equal to ten percent of both the amount of the penalties and tax due.

(Code 2004, § 13.9; Ord. No. 6, 1953)

State law reference

Local gallonage tax on low alcohol beverages, R.S. 26:492.