§ 10-8. Gallonage tax on low alcoholic content beverages.

(a)

Amount; levy. By virtue of authority granted by R.S. 26:492, there is hereby levied in addition to all other excises, licenses or privilege taxes presently imposed, a tax on all beer, porter, ale, fruit juices and wine, having an alcoholic content of not less than one-half of one percent or more than six percent by volume, of $1.50 per standard barrel of 31 gallons, or any like rate of any other quantity, or for the fractional parts of such barrel sold for consumption in the city, within the meaning and intent of the provisions of R.S. 26:492.

(b)

Collection by dealer; remitting to state. The tax levied in this section shall be collected by any and all state wholesale dealers from their vendees purchasing for consumption in the city, on each sale, and shall be remitted by such wholesale dealers to the secretary, for each month, on or before the 20th day of each succeeding month, respectively, all in accordance with rules and regulations promulgated by the secretary and as provided by R.S. 26:492.

(c)

Failure; penalties. Failure of the wholesale dealer to collect and remit the tax levied, when due, or failure to pay the tax, when due, by a purchaser for consumption in the city, shall, ipso facto, render each of them liable for the amount of taxes found to be due, together with a penalty of 20 percent of the amount of tax due, plus an additional amount of ten percent of the tax and penalty, as the attorney's fees if referred to an attorney for collection.

(Code 1958, §§ 3-5—3-7)

Cross reference

Taxation, ch. 70.