Except as otherwise provided herein, the tax levied herein shall be collected by each wholesale dealer of alcoholic beverages who sells such beverages to a retail dealer of alcoholic beverages located in the City.
Any wholesale alcoholic beverage dealer required to collection the tax levied by this chapter shall collect the tax from each retail alcoholic beverage dealer in the City to whom the sale of said alcoholic beverages is made, and any such retail alcoholic beverage dealer shall in turn then collect the tax from the purchaser of said alcoholic beverages. The tax shall be paid to the person required to collect it as trustee for and on the behalf of the City.
If any retailer shall receive or otherwise obtain alcoholic beverages upon which the tax imposed herein applies but has not been collected by any wholesale alcoholic beverage dealer, then the retailer shall collect such tax and remit it directly to the department within 30 days of the receipt of such alcoholic beverage.
If a wholesale alcoholic beverage dealer sells alcoholic beverages to a purchaser for use or consumption in the City and not for resale, such wholesale alcoholic beverage dealer shall collect the tax imposed herein from such purchaser and remit it to the department in the same manner as sales to retail alcoholic beverage dealers.
(Prior code § 200.11-5; Added Coun. J. 5-14-86, p. 30004; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 4-24-20, p. 15051, § 6)