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A. Each wholesale alcoholic beverage dealer shall file each month with the department, a sworn report of sales of alcoholic beverages in such form as prescribed and furnished by the department. Each report of sales of alcoholic beverages shall be accompanied by a remittance of the appropriate amount of tax applicable to the sale reported, and such report and tax shall be considered due on or before the 15th day of the month following the month for which the report and remittance is made; provided, however, that for reports and remittances covering December, 1991 and prior months, such reports and remittances shall be due on or before the 45th day from the last day of the month for which the report is filed. Payment of the tax imposed herein shall be made to the department.
B. Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax payments and remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provision of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.
(Prior code § 200.11-6; Added Coun. J. 5-14-86, p. 30004; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-17-99, p. 18040, § 2.1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)