(A) 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 Village.
(B) Any wholesale alcoholic beverage dealer who shall pay the tax levied by this chapter shall collect the tax from each retail alcoholic beverage dealer in the Village 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 retail purchaser of the alcoholic beverages. The tax shall be paid to the person required to collect it as trustee for and on the behalf of the Village.
(C) If any retailer located in the Village shall receive or otherwise obtain alcoholic beverages upon which the tax imposed herein has not been collected by any wholesale alcoholic beverage dealer, then the retailer shall collect such tax and remit it directly to the Village Finance Department within 30 days of the receipt of such alcoholic beverage.
(D) If a wholesale alcoholic beverage dealer sells alcoholic beverages to a purchaser for use or consumption and not for resale, such wholesale alcoholic beverage dealer shall collect the tax imposed herein from such purchaser and remit it to the Village Finance Department in the same manner as sales to retail alcoholic beverage dealers.
(1997 Code, § 51.05)