WILLIAM DONALD SCHAEFER, Governor Ch. 475
the brewery licensed premises or in a restaurant or brewery pub
owned, conducted, and operated by the holder in or adjacent to
the brewery for which it is licensed.
Article - Tax - General
5-201.
(b) Each manufacturer and each wholesaler shall complete,
under oath, and file with the Comptroller an alcoholic beverage
tax return:
(1) on or before the 10th day of the month that
follows the month in which:
(i) the manufacturer or wholesaler sells or
delivers any alcoholic beverage in the State;
(ii) a manufacturer that brews malt beverages,
under a Class 6 Baltimore City pub-brewery license, transfers the
malt beverages for consumption on the restaurant premises in
accordance with federal alcohol tax laws and regulations; or
(iii) a manufacturer that brews malt beverages
under a Class 7 [Baltimore City] micro-brewery license,
transfers the malt beverages for consumption off the
micro-brewery licensed premises in accordance with federal
alcohol tax laws and regulations; and
5-301.
(b) (4) A manufacturer that, under a Class 7 [Baltimore
City] 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.
SECTION 2. AND BE IT FURTHER ENACTED, That the changes to
Article 2B, Section 5(a) and (i)(1) relating to the issuance of a
micro-brewery [on- and off-sale) licence in Dorchester County
shall take effect July 1, 1989. These changes shall remain
effective for a period of three years and, at the end of June 30,
1992, and with no further action required by the General
Assembly, these changes shall be abrogated and of no further
force and effect. The termination of the authority of the State
Comptroller to issue a micro-brewery (on- and off-sale) license
in Dorchester County after 3 years does not affect the ability of
a holder of a Class 7 micro-brewery license to continue to
exercise all the privileges authorized by the license after June
30, 1992.
- 3043 -
|