Chapter 05 - Occupational Tax
- Section 35-5-1 - Beverages to which chapter applies.
- Section 35-5-2 - Tax levied on manufacturers and wholesalers.
- Section 35-5-3 - Amount of tax based on quantities--Diluted beverages.
- Section 35-5-3.1 - Repealed.
- Section 35-5-3.2 - Tax for malt beverage manufacturers selling to public for consumption onlicensed premises.
- Section 35-5-3.3 - Issuance of malt beverage package dealer's license to manufacture--Taximposed.
- Section 35-5-4 - Computation on fractions of gallon.
- Section 35-5-5 - Repealed.
- Section 35-5-6 - Beverages exempt from occupational tax.
- Section 35-5-6.1 - Additional tax on wholesaler's purchases--Administration--Disposition ofproceeds.
- Section 35-5-7 - Bond required of licensees--Amount of bond--Deposit in lieu of bond.
- Section 35-5-7.1 - Cancellation of bond by surety--Revocation of license.
- Sections 35-5-8, 35-5-9 - Repealed
- Section 35-5-10 - Monthly return and payment of tax based on quantity of beverages--Violationas misdemeanor.
- Sections 35-5-11, 35-5-12 - Repealed
- Section 35-5-13 - Repealed.
- Section 35-5-14 - Repealed.
- Sections 35-5-15 to 35-5-18 - Repealed
- Section 35-5-19 - Additional tax assessed as penalty on delinquency in payment of tax--Reduction or elimination for reasonable cause--Interest on tax not paid ondue date--Additional amount added for f
- Section 35-5-20 - Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor.
- Section 35-5-20.1 - Reports required on shipments of beverages into state--Violation asmisdemeanor.
- Section 35-5-20.2 - Revocation or suspension of licenses and permits on failure to reportshipments--Notice to licensees not to purchase from offender.
- Section 35-5-21 - Repealed.
- Section 35-5-21.1 - Repealed.
- Section 35-5-21.2 - Repealed.
- Section 35-5-21.3 - Repealed.
- Section 35-5-22 - Municipal distribution from alcoholic beverage fund--Deposit in generalfund.
- Section 35-5-22.1 - Entities sharing in municipal distribution.
- Sections 35-5-23 to 35-5-24.1 - Repealed
- Section 35-5-25 - Payment to township or county of distribution for unincorporated town.
- Section 35-5-26 - Population used as basis for distribution to unincorporated towns.
- Section 35-5-27 - Repealed.