Common carrier licenses and tax requirements.
In the case of a passenger-carrying marine vessel operating in and beyond the District or a club car or a dining car on a railroad operating in and beyond the District for which a retailer’s license has been issued under this title, the tax as specified in § 25-901 shall be paid on all taxable beverages as are sold and served by the licensee while passing through or when at rest in the District, in the following manner: A record shall be made and retained by the licensee of all alcoholic beverages sold and served in the District. Each licensee shall, before the 11th day of each month, file with the OTR Director, on a form to be prescribed by the OTR Director, a statement under oath, showing the quantity of each kind of alcoholic beverage, except beer and wine, sold under the license in the District during the preceding calendar month and shall pay the tax imposed thereon.
Annotations
Jan. 24, 1934, 48 Stat. 332, ch. 4, § 23 Apr. 30, 1934, 48 Stat. 654, ch. 181, § 3 June 18, 1934, 48 Stat. 1014, 1015, ch. 600, §§ 1, 2 Aug. 27, 1935, 49 Stat. 901, 903, ch. 756, §§ 11, 17 June 25, 1936, 49 Stat. 1921, ch. 804 June 25, 1948, 62 Stat. 991, ch. 646, § 32(b) May 24, 1949, 63 Stat. 107, ch. 139, § 127 May 27, 1949, 63 Stat. 135, ch. 146, title V, § 505 May 18, 1954, 68 Stat. 113, ch. 218, title VIII, § 801 Mar. 31, 1956, 70 Stat. 81, ch. 154, title III, §§ 301, 302(a) July 25, 1958, 72 Stat. 418, Pub. L. 85-558, §§ 1-5 Sept. 14, 1961, 75 Stat. 510, Pub. L. 87-238, §§ 1-5 Mar. 2, 1962, 76 Stat. 17, Pub. L. 87-408, § 401 Sept. 30, 1966, 80 Stat. 855, Pub. L. 89-610, title I, § 101(a) Oct. 31, 1969, 83 Stat. 175, Pub. L. 91-106, title V, § 501(a), (b) Apr. 18, 1978, D.C. Law 2-73, § 3, 24 DCR 7066 Sept. 29, 1982, D.C. Law 4-157, § 15, 29 DCR 3617 Mar. 8, 1984, D.C. Law 5-51, § 2(b)(9), 30 DCR 5927 Mar. 14, 1985, D.C. Law 5-159, § 25(b), (c), 32 DCR 30 July 25, 1989, D.C. Law 8-17, § 7(a), 36 DCR 4160 May 4, 1990, D.C. Law 8-119, § 2, 37 DCR 1738 May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959 1973 Ed., § 25-124. 1981 Ed., § 25-905.
Sourced from the DC Council Open Law Library (public domain).
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