§ 7.12.040. Remittance of fees—Reports required—Penalty—Reimbursement.

A.

The supervisory, regulatory and inspection fees imposed by this chapter shall be remitted each month by all wholesalers to the director of finance, payable to the metropolitan government, not later than the twentieth day of the month following which the sales were made.

B.

Every wholesaler shall file with the director of finance each month, at the time of making such remittance, a monthly report, in duplicate, containing a list of the alcoholic beverages sold to each retailer located within the metropolitan government area, the wholesale price of the alcoholic beverage sold to each retailer, the amount of tax due, and such other information as may be required by the director of finance.

C.

The failure to collect or timely report or pay the inspection fee collected shall result in a penalty of ten percent of the fee due the metropolitan government. Such penalty is in addition to the other penalties prescribed in this code.

D.

Wholesalers collecting and remitting the above inspection fee to the metropolitan government shall retain, in each remittance made to the metropolitan government as provided herein, an amount equal to five percent of the total amount of inspection fees collected and remitted as compensation for collecting and reporting the fees imposed herein. Such reimbursement shall be deducted and shown on the monthly report to the director of finance.

(Ord. BL2012-156 § 7, 2012; Ord. 96-166 § 3, 1996; prior code § 5-1-27)