§ 3-12. Taxes on beverages of low alcoholic content.

(a)

In addition to all other licenses and taxes which may be imposed, there is hereby imposed on the amount of beverages of low alcoholic content sold and consumed within the municipal limits a tax of one dollar and fifty cents ($1.50) per standard barrel of thirty-one (31) gallons. The tax imposed under this section shall be collected by the collector of revenue of the state and remitted to the municipality each quarter in accordance with the laws of the state and the rules of the collector.

(b)

If a dealer in beverages of low alcoholic content fails to file a return and pay the tax due on the beverages within the time provided in R.S. 26:345, the dealer shall be subject to a penalty of five (5) percent on the amount of the tax if the period of delinquency is ten (10) days or less or twenty (20) percent on the amount of the tax if the period of delinquency is greater than ten (10) days. If an attorney is called on to assist in collection, there shall be an additional sum due equal to ten (10) percent of both the amount of the penalties and tax due.

(Code 1979, § 10-2010; Mo. of 8-25-81)

State law reference

Authority, R.S. 26:493.