§ 6-112. Wine.

(a)

Levy. In addition to the annual retail wine license fee, there is hereby levied a special tax computed at the rate of $0.22 per liter and a proportionate tax at the same rate on all fractional parts of a liter.

(b)

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

(c)

Violation to store, sell or display without payment of tax. It shall be unlawful and a violation of this chapter for any retailer to possess, own, hold, store, display or sell any wine on which the tax has not been paid.

(d)

Furnishing of purchase invoices. Each wholesale distributor shall furnish to the city council a summary of all purchase invoices for wine sold to each retailer in the incorporated area of the city on or before the 15th day of each month following such purchases. Such invoices shall show the amount of special tax paid.

(Ord. of 9-12-95, § IX)