It is hereby declared the legislative intent that every person is exercising a taxable privilege who engages in the business of selling at retail in this state alcoholic beverages for consumption on the premises. Each applicant for an on-premises consumption license shall pay to the commission a one-time, nonrefundable fee in the amount of three […]
The commissioner of revenue is charged with the responsibility of collecting all taxes set out herein due to the state, and in addition to the requirements set out herein, is authorized to promulgate such rules and regulations as will further implement the full collection of all taxes herein imposed: Tax Collected from Consumers. The tax […]
If any licensee liable for any tax, interest or penalty levied hereunder shall sell the business or stock of goods, or shall quit the business, the licensee shall make a final return and payment within fifteen (15) days after the date of selling or quitting the business. The successor, successors or assigns, if any, shall […]
The commissioner for good cause may extend for not to exceed thirty (30) days the time for making any returns required under this chapter. When any licensee shall fail to make any return and pay the full amount of the tax as required by this chapter for as many as three (3) times during any […]
In the event any licensee is delinquent in the payment of the tax herein provided for, the commissioner may give notice of the amount of such delinquency by registered mail to all persons, including the commission, having in their possession or under their control any credits or other personal property belonging to such dealer, or […]
All gross receipt taxes collected under § 57-4-301(c) shall be distributed by the commissioner of revenue as follows: Fifty percent (50%) to the general fund to be earmarked for education purposes; and The other fifty percent (50%) to be distributed to local political subdivisions as follows: Collections for privileges exercised in an incorporated municipality shall […]
When any common carrier transporting alcoholic beverages to a point within this state, or any insurance company insuring such alcoholic beverages, comes into possession of such alcoholic beverages by virtue of the same being damaged or otherwise unaccepted by the consignee of such alcoholic beverages, such common carrier or insurance company shall become liable for […]
Any violation of this chapter is a misdemeanor and punishable as such.
