§ 57-6-101. Short Title
This part shall be known as the “Wholesale Beer Tax Act.”
§ 57-6-102. Part Definitions
For the purposes of this part: “Beer” means the beverage defined in § 57-5-101(b); “County” means that portion of a county outside the corporate limits of municipalities therein; “Department” means the department of revenue; “Gross tax” means the amount of tax collected by a wholesaler; “Municipality” means any town, city or taxing district incorporated under […]
§ 57-6-103. Levy of Tax — Disposition — Collection
There is hereby imposed on the sale of beer at wholesale a tax equal to thirty-five dollars and sixty cents ($35.60) per barrel of thirty-one liquid gallons (31 gals.) of beer sold. The tax upon barrels containing more or less than thirty-one gallons (31 gals.) shall be taxed at a proportionate rate. Every wholesaler, on […]
§ 57-6-104. Wholesale Prices, Container Sizes, and Sales Territories — Regulations — Information Declared Public Record
Each wholesaler shall maintain a wholesale price list, and shall file the list with the department and with the tax collecting official of each county and municipality wherein the wholesaler makes wholesale sales. Notice of any change in such price list shall be delivered to the department and the tax collecting official of each county […]
§ 57-6-105. Records and Reports
The department shall promulgate rules and regulations covering reports to be made, records to be kept, and other matters pertaining to the administration and enforcement of this part. Without limitation as to other matters to be covered, such rules and regulations shall require each wholesaler to report monthly to the department the quantities of the […]
§ 57-6-106. Investigations by the Department
The department on its own initiative may, or upon request of any county or municipality receiving this tax shall, make investigations to determine whether the full amount of tax imposed by this part has been paid, providing that any county or municipality requesting such investigation may designate an agent to participate in the investigation. For […]
§ 57-6-107. Wholesaler’s Bond — Collection of Delinquent Taxes — Penalties
Every wholesaler shall furnish an indemnity or personal bond, satisfactory to the department and payable to the department, as agent of the counties and municipalities involved, in an amount equivalent to the amount of gross tax payable under this part, based on the wholesaler’s highest month’s sales in the preceding twelve (12) months or on […]
§ 57-6-108. Cash Sales Only to Retailers
In order to effectively collect the tax levied by this part all sales of beer by wholesalers to retailers or any other persons, except sales to duly licensed wholesalers and sales within military installations as set out in §57-6-111, shall be for cash only. The intent of this section is that wholesale sale of beer […]
§ 57-6-109. Breakage and Shortage Adjustments Only at Time of Delivery — Quality Control
In order to accurately determine the tax to be paid, no wholesaler shall make any reduction or adjustment for loss due to shortages or damaged or broken containers, except for the actual loss from the time the beer leaves the brewery until it is delivered to the retailer. Such reductions or adjustments shall not exceed […]
§ 57-6-110. Gifts or Inducements to Retailers — Discounts to Consumers
In order to determine the exact amount of the tax and to facilitate the collection thereof, no wholesaler shall make any gift of beer or any other type of gift to any retailer, nor shall any deal be made with any retailer or any other person whereby the wholesale price of beer shall be reduced […]
§ 57-6-111. Exemption of Sales to Armed Forces Installations
The tax levied herein shall not be applicable to any beer and/or ale sold to any post exchange, ship service store, commissary, open mess, officers’ club, N.C.O. club or other organization recognized by and located on any fort, base, camp or post of the armed forces of the United States. Wholesalers and brewers duly licensed […]
§ 57-6-112. Exclusiveness of Tax
Any county or municipality which collects the tax as provided herein shall not be authorized to levy any other sales tax, inspection fee or special tax of any type or kind except the privilege license fee authorized by chapter 5 of this title on the sale of beer either at retail or wholesale.
§ 57-6-113. Enforcement of Law
Municipal and county officials are given the authority to and are charged with the responsibility of enforcing this part as well as the department.
§ 57-6-114. Criminal Penalties
A violation of this part is a Class C misdemeanor. It shall be mandatory on the local beer board to suspend the license or permit of the wholesaler for thirty (30) days for violating § 57-6-104, within the city or county where the violation was committed.
§ 57-6-115. Damaged or Unaccepted Goods — Tax Liability
When any common carrier transporting beer to a point within this state, or any insurance company insuring such beer, comes into possession of such beer by virtue of the same being damaged or otherwise unaccepted by the consignee of such beer, such common carrier or insurance company shall become liable for the tax imposed under […]
§ 57-6-116. Expenses of Enforcement of Law Limited
For the purpose of carrying out this part, the commissioner of revenue is authorized to transfer from any funds allocated for the operation of the department, the sum of five thousand dollars ($5,000), which sum shall be repaid out of funds received under this part. In no event shall the department be called upon to […]
§ 57-6-117. Construction of Law — Invalidity
If any clause, sentence, paragraph or section of this part be declared unconstitutional by any court of competent jurisdiction, such determination shall render invalid the remaining part of the part, it being hereby declared to be the legislative intent not to enact the part unless that part so held invalid was included therein.
§ 57-6-118. Effect of Unconstitutionality of Part
In the event this part is declared unconstitutional, it is declared to be the legislative intent not to have repealed Acts 1951, ch. 37, and such act shall, in that event, be in full force and effect.