1302. MONTHLY RETURN, COLLECTION AND REMITTANCE OF LUXURY TAX ON RETAIL PURCHASE OF ALCOHOLIC BEVERAGES.

Retail alcoholic beverage dealers shall be liable for the collection and remittance of the luxury tax on the retail sale price of alcoholic beverages. Retail alcoholic beverages dealers shall keep accurate records of all sales of alcoholic beverages and shall file monthly returns with the Tax Commission on such forms as the Tax Commission may require. Said return with remittance covering on or before the twentieth day of the month following the close of the reporting period.