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ROBERT L. EHRLICH, JR., Governor
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Ch. Ill
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[(4)] (5) In addition to the retail license required under § 2-207 or §
2-208 of this article, a Class 6 pub-brewery licensee or a Class 7 micro-brewery
licensee may hold or have a financial interest in one additional retail alcoholic
beverages license that does not apply to premises to which a Class 6 pub—brewery
license or Class 7 micro-brewery license applies.
(F) NOTWITHSTANDING THE PROVISIONS OF SUBSECTION (B)(1) OF THIS
SECTION, A HOLDER OF A CLASS 6 LIMITED WINE WHOLESALER'S LICENSE MAY
HAVE A FINANCIAL INTEREST IN UP TO ONE CLASS A LICENSED PREMISES
AUTHORIZED UNDER TITLE 4, SUBTITLE 2 OF THIS ARTICLE.
[(f)] (G) Any person who violates the provisions of this section shall be
punished by a fine of not more than $1,000 or by imprisonment for not more than 2
years, or both.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2006.
Article - Tax - General
5-301.
(b) (1) A manufacturer that, under an alcoholic beverage license as a winery
or limited winery, sells or delivers wine to retail dealers or to consumers in the State
shall pay the alcoholic beverage tax on that wine, in the manner that the Comptroller
requires, with the return that covers the period in which the manufacturer sells or
delivers that wine.
(2) A manufacturer that sells, to wholesalers or retail dealers for
consumption in the State, beer on which the alcoholic beverage tax was not paid
before the beer was delivered into the State shall pay the alcoholic beverage tax on
that beer, in the manner that the Comptroller requires, with the return that covers
the period in which the manufacturer sells that beer.
(3) A manufacturer that, under a Class 6 pub brewery license, brews
and transfers malt beverages for consumption on restaurant premises in the State
shall pay the alcoholic beverage tax on that malt beverage, in the manner that the
Comptroller requires, with the return that covers the period in which the
manufacturer transfers that malt beverage.
(4) A manufacturer that, under a Class 7 micro-brewery license, brews
and transfers malt beverages for consumption off the micro-brewery licensed
premises in the State shall pay the alcoholic beverage tax on that malt beverage, in
the manner that the Comptroller requires, with the return that covers the period in
which the manufacturer transfers that malt beverage.
(5) (I) IN THIS SECTION, "AGENT" HAS THE MEANING STATED IN
ARTICLE 2B, § 2-301(B)(1) OF THE CODE.
(II) A WINE MANUFACTURER WHO HOLDS A CLASS 6 LIMITED WINE
WHOLESALE LICENSE UNDER ARTICLE 2B, § 2-301 OF THE CODE THAT SELLS OR
DELIVERS WINE WITH AN AGENT TO RETAIL DEALERS IN THE STATE SHALL PAY THE
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