§ 36-1. Beer tax imposed; collection by state; violations and penalties.

(a)

In addition to all license taxes presently imposed, or permitted to be imposed, there is hereby levied a tax on all beer, porter, ale, fruit juices, or wine containing more than one-half of one percentum and not more than six percentum of alcohol by volume, $1.50 per standard 31-gallon barrel, or at a like rate of any other quantity, or for fractional parts of such beverages sold and consumed within the territorial limits of the city; said tax shall be collected by the state collector of revenue, and the amount thereof collected remitted by him to the city each quarter in accordance with state law, and under such rules and regulations the collector of revenue may promulgate in accordance with the provisions of said Acts.

(b)

This tax shall be paid to the city in the manner set forth in subsection (a) of this section, by all retail dealers throughout the city engaged in the sale of all beer, porter, ale, fruit juices or wine containing more than one-half of one percent of alcohol by volume and not more than six percentum of alcohol by volume.

(c)

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. 26:346, he shall be subject to a penalty of five percent on the amount of the tax if the period of delinquency is ten days or less or 20 percent on the amount of the tax if the period of delinquency is greater than ten days. If an attorney is called on to assist in collection, there shall be an additional sum due equal to ten percent of both the amount of the penalties and tax due.

(d)

In addition to the civil penalty in subsection (c) of this section, any person, firm, partnership or corporation, who shall violate any of the provisions of this section shall be guilty of a misdemeanor, and upon conviction shall be fined not more than $200.00 or imprisoned not more than 30 days, or both, at the discretion of the court.

(Code 1976, § 23:1; Ord. No. 418, 8-12-1946; Ord. No. 868, § 1, 9-14-1981)

State law reference

Similar state tax levy, R.S. 26:341 et seq.; authority of municipalities to levy tax, R.S. 26:492.