Relates to increasing the tax on alcohol; provides that one hundred percent of the taxes, interest, penalties and fees collected or received by the commissioner shall be allocated to the general fund.
Creates new taxable category of alcoholic beverages called flavored malt beverages, imposes separate rate of taxation on new category pursuant to alcoholic beverages tax and allocates associated revenue.
Reduces alcoholic beverage tax rate on cider and low-percentage alcohol by volume liquors.
Reduces alcoholic beverage tax rate on cider and low-percentage alcohol by volume liquors.
Creates new taxable category of alcoholic beverages called flavored malt beverages, imposes separate rate of taxation on new category pursuant to alcoholic beverages tax and allocates associated revenue.
Creates new taxable category of alcoholic beverages called flavored malt beverages, imposes separate rate of taxation on new category pursuant to alcoholic beverages tax and allocates associated revenue.
Authorizes holders of certain licenses issued by the state liquor authority for consumption off premises to engage in the sale and/or wholesale of ready-to-drink cocktails; provides that such provisions relating to the direct sale of RTD cocktails shall only apply within the city of New York; provides for the taxation of ready-to-drink cocktails.
Authorizes holders of certain licenses issued by the state liquor authority for consumption off premises to engage in the sale and/or wholesale of ready-to-drink cocktails; provides that such provisions relating to the direct sale of RTD cocktails shall only apply within the city of New York; provides for the taxation of ready-to-drink cocktails.
Alcoholic beverages; monthly tax reports; providing acceptable percentages of collected amounts provided in audits to be deemed in compliance; providing promulgation of rules by Oklahoma Tax Commission. Effective date.
Alcoholic beverages; monthly tax reports; providing acceptable percentages of collected amounts provided in audits to be deemed in compliance; providing promulgation of rules by Oklahoma Tax Commission. Effective date.