D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 23. ALCOHOLIC BEVERAGES |
Chapter 23-14. TAXES ON ALCOHOLIC BEVERAGES |
Section 23-1403. INFORMATION TAX RENTS
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1403.1Each holder of a Retailer's license desiring to transport or cause to be transported into the District of Columbia alcoholic beverages for which a permit is required under the Act or this title shall furnish to the OTR, on the form prescribed, an original and one (1) copy of a statement showing the quantity of alcoholic beverages to be imported, the name and address of the seller from which the alcoholic beverages are to be acquired, and other information required by the OTR.
1403.2Reports required by this section shall be executed as follows:
(a)In the case of an individual licensee, by the licensee;
(b)In the case of a partnership licensee, by a general partner; and
(c)In the case of a corporate licensee, by the president, vice president, secretary, or treasurer of the corporation.
(d)In the case of a limited liability company, by the authorized representative of the limited liability company.
1403.3No permit for the importation of alcoholic beverages shall be issued by the Board until there has been received by the Board from the OTR a copy of the form filed with the OTR, and satisfactory evidence of payment of the tax.