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The DC Code: § 25-902 Taxes to be levied, collected, and paid on beer.

Index25 Alcoholic Beverage Regulation (Refs & Annos)
a
There shall be levied, collected, and paid a tax of $2.79 on every barrel of beer containing not more than 31 gallons, and at the same rate for any other quantity or for the fractional parts thereof, on all beer that is:
1
Sold by the licensee under a manufacturer's or wholesaler's license, except beer as (A) may have been purchased from a licensee under this title, or (B) may be sold to a dealer licensed under the laws of any state or territory of the United States and not licensed under this title;
2
Purchased for resale by the licensee under a retailer's license, except beer as may have been purchased from a licensee under this title; or
3
Brewed or produced by the licensee under a brew pub permit and transferred for consumption at the licensee's restaurant or tavern.
b
(1) Taxes shall be determined before the beer is dispensed into a container for consumption. A licensee under a brew pub permit shall have a suitable method for measuring the volume of beer, such as a meter or gauge glass.
2
If the licensee under a brew pub permit uses one or more tanks for tax determination:
A
Taxes shall be determined each time beer is added to a tax-determination tank; and
B
The licensee under a brew pub permit may never simultaneously pump into and out of a tax-determination tank.
3
Beer consumed by employees and visitors at the licensee's restaurant or tavern shall be beer on which the tax has been paid or determined.

Historical and Statutory

D.C. Law 13-298 amended and enacted into law Title 25 of the District of Columbia Official Code. The text of this section is derived from provisions formerly found in D.C. Code § 25-138(a). Prior Codifications 1981 Ed., § 25-902. 1973 Ed., § 25-138. Legislative History of Laws For D.C. Law 13-298, see notes following § 25-101. For legislative history of D.C. Law 4-157, see Historical and Statutory Notes following § 25-101. For legislative history of D.C. Law 5-51, see Historical and Statutory Notes following § 25-206. For legislative history of D.C. Law 8-17, see Historical and Statutory Notes following § 25-901. For legislative history of D.C. Law 9-40, see Historical and Statutory Notes following § 25-101. DC CODE § 25-902 Current through December 11, 2012

Credits

(Jan. 24, 1934, ch. 4, § 40; May 16, 1938, 52 Stat. 376, ch. 223, § 8; May 27, 1949, 63 Stat. 136, ch. 146, title V, § 508; May 18, 1954, 68 Stat. 115, ch. 218, title VIII, § 804; Mar. 31, 1956, 70 Stat. 83, ch. 154, § 305; Sept. 30, 1966, 80 Stat. 855, Pub. L. 89-610, title I, § 101(b); Oct. 31, 1969, 83 Stat. 175, Pub. L. 91-106, title V, § 501(c); Sept. 29, 1982, D.C. Law 4-157, § 15, 29 DCR 3617; Mar. 8, 1984, D.C. Law 5-51, § 2(b)(11), 30 DCR 5927; July 25, 1989, D.C. Law 8-17, § 7(b), 36 DCR 4160; Aug. 17, 1991, D.C. Law 9-40, § 2(d), 38 DCR 4974; May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959.)