§ 4-37. Gallonage tax levied on beverages of low alcoholic content; collection; penalty for delinquency.

(a)

Tax levied. By virtue of authority granted by R.S. 26:492, there is hereby levied, in addition to all other excises, permits or privilege taxes imposed by the city, a tax on all beer, porter, ale, fruit juices, and/or wine, having an alcohol 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. The gallonage tax on beverages of low alcohol content 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 of the state department of revenue, for each month on or before the 20th day of each succeeding month, respectively, all in accord with rules and regulations promulgated by the secretary of the state department of revenue and as provided by law.

(c)

Delinquency; penalty. If a dealer in beverages of low alcohol 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.

(Code 1966, § 3-19)

Cross reference

Taxation, ch. 26.