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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 23. ALCOHOLIC BEVERAGES |
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Chapter 23-14. TAXES ON ALCOHOLIC BEVERAGES |
Section 23-1400. MONTHLY TAX RENTS
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1400.1On or before the fifteenth (15th) day of each month, each licensee shall furnish to the OTR on the form prescribed by the OTR, a statement under oath showing the quantity of alcoholic beverages subject to taxation sold by the licensee during the preceding calendar month.
1400.2As used in this chapter, the word "licensee" means the holder of a Manufacturer's or Wholesaler's license or the holder of a Retailer' license Class CX (Common Carrier license) issued for a passenger-carrying marine vessel operating in and beyond the District of Columbia, or for a club car or dining car on a railroad operating in and beyond the District of Columbia.
1400.3Except as otherwise provided in this section, for the purpose of filing by the holder of a Manufacturer's or Wholesaler's license of a statement under oath showing the quantity of alcoholic beverages subject to taxation sold by that licensee during the preceding calendar month and payment of the tax thereon, the word "sold" shall apply to the following:
(a)All alcoholic beverages, title to or possession of which is transferred from the licensee to any other persons by any means whatsoever and whether or not for a consideration; and
(b)All alcoholic beverages used or consumed or set aside for use or consumption by the licensee or any other person.
1400.4For the purposes of filing a statement under oath by the holder of a Retailer's license, Class CX (Common Carrier license), issued for a passenger-carrying marine vessel operated in and beyond the District of Columbia, for a club car or dining car on a railroad operating in and beyond the District of Columbia, the word "sold" shall apply to all alcohol and spirits, title to or possession of which is transferred from the licensee to any other person by any means whatsoever and whether or not for a consideration, and shall also apply to all alcohol and spirits used or consumed or set aside for use or consumption by the licensee or any other person, while the licensee is passing through or is at rest in the District of Columbia.
1400.5The word "sold" shall not apply to alcoholic beverages transferred by the licensee to any instrumentality of the Government of the United States or the District of Columbia or to a dealer licensed under the laws of any State or territory of the United States and not licensed under the Act.