The tax imposed pursuant to § 892.02 shall be collected by each retail alcoholic beverage dealer who sells alcoholic beverages in original packages in the city. The retail alcoholic beverage dealer shall in turn collect the tax from the purchaser or user of the alcoholic beverage. Any wholesale alcoholic beverage dealer who sells alcoholic beverages in original packages directly to a purchaser in the city and not for resale shall collect the tax from the purchaser. Any person who collects the tax shall do so as a trustee for and on account of the city. Any and all tax remittance shall be made directly to the City Collector and shall be accompanied by a remittance form prescribed by the City Collector.
(Ord. 88-04, passed 4-12-1988)