The inspection fee levied in § 8-303 shall be collected by the wholesaler from the retailer following notice given to the wholesaler by the City of Cookeville that an inspection fee has been imposed by ordinance upon the retailers located within the Cookeville city limits. The inspection fee shall be collected by the wholesaler at the time of the sale or at the time the retailer makes payment for the delivery of the alcoholic beverages. Each wholesaler making sales to retailers located within the City of Cookeville shall furnish the city a report monthly. The report shall contain a list of the alcoholic beverages sold to each retailer located within the City of Cookeville, the wholesale price of the alcoholic beverages sold to each retailer, the amount of tax due, and such other information as may be required by the city. The monthly report shall be furnished to the city not later than the twentieth of the month following which the sales were made. The inspection fees collected by the wholesaler from the retailer or retailers located within the city shall be paid to the city at the time the monthly report is made. Wholesalers collecting and remitting the above inspection fee shall be entitled to reimbursement for this collection service, a sum equal to five percent (5%) of the total amount of inspection fees collected and remitted; such reimbursement to be deducted and shown on the monthly report to the city. Failure to collect or timely report and/or pay the inspection fee collected shall result in a penalty of ten percent (10%) of the fee due the city
(as added by Ord. #011-01-01, Feb. 2011)