By July 1, 1991, every retail dealer of alcoholic beverages doing business in the Village shall file with the Finance Department on forms prescribed by it a sworn inventory of all alcoholic beverages in his possession or control on the effective date of this chapter. With said inventory the retail dealer of alcoholic beverages shall remit the taxes due from the retail sale of all alcoholic beverages which were in such retailer's possession on such effective date, and for which the tax herein levied has not been collected on behalf of the Village by a wholesale alcoholic beverage dealer.
(1997 Code, § 51.07)