§ 4-142. Excise tax and bond requirement on wholesalers.

(a)

There is hereby levied an excise tax on all distilled spirits sold by wholesalers to retailers in the City of Temple at the rate of 22 cents per liter and six dollars for each container of distilled spirits of 15½ gallons and in similar proportion for bottles and container of various sizes as follows:

Size of Container	Tax Per Container
1.5 ounces	$0.0062
3 ounces (double shot)	0.0125

 

(b)

There is hereby levied an excise tax computed at the rate of 22 cents per liter that shall be paid to the governing authority on all wine sold by wholesalers to retailers in the City of Temple. Such tax shall be paid to the designee of the city council by the wholesale distributors on all wine sold to the licensees for the sale of wine in the City of Temple as follows: Each wholesaler selling, shipping, or in any way delivering wine to any licensees, hereunder, shall collect the excise tax at the time of delivery and shall remit the same together with a summary of all deliveries to each licensee on or before the tenth day of the month following. Excise taxes received in the business license department after the 20th day of the month shall be charged a ten percent penalty. The 22 cents per liter shall be prorated so that all containers of wine shall be taxed on the basis to 22 cents per liter. It shall be unlawful and a violation of this chapter for any wholesaler to sell, ship or deliver in any manner any wine to a retail dealer without collecting said tax. It shall be unlawful and a violation of this chapter for any retail dealer to possess, own, hold, store, display or sell any wine on which such tax has not been paid. Each wholesaler shall be paid three percent to the amount of taxes collected as reimbursement for collection of the said tax.

(c)

There is hereby levied an excise tax on all distilled spirits, beer and malt beverages sold by wholesalers to retailers in the City of Temple at the rate of 22 cents per liter and six dollars for each container of tap or draft beer or malt beverage of 15½ gallons and in similar proportion for bottles, cans and container of various sizes as follows:

Size of Container	Tax Per Container
1.5 ounces	$0.0062
7 ounces	0.0291
8 ounces	0.0333
12 ounces	0.0500
14 ounces	0.0583
16 ounces	0.0666
32 ounces	0.1333
½ barrel (15½ gallon)	6.0000
1 barrel (31 gallons)	12.000

 

All provisions as to excise tax in this section shall apply to this tax on distilled spirits, beer and malt beverages except the tax rate which is sent out in this subsection and the reimbursement of three percent of the taxes collected which shall not apply to beer and malt beverage wholesalers.

(d)

A wholesaler may be excused from posting the performance bond as provided herein after demonstrating full and satisfactory compliance with the provisions herein for a period of 12 months subsequent to the commencement of business operations within the city. Continued exemption from the requirement of posting the performance bond shall be conditioned upon continued compliance with the terms of this article and the payment of all sums as required by the provisions herein.

(Ord. No. 2010-7, 9-15-2010)