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2013 -- S 0025 SUBSTITUTE A | |
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LC00101/SUB A | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2013 | |
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A N A C T | |
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RELATING TO ALCOHOLIC BEVERAGES - TAXATION OF BEVERAGES | |
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Introduced By: Senators Raptakis, Miller, McCaffrey, Algiere, and Lynch | |
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Date Introduced: January 16, 2013 | |
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Referred To: Senate Finance | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Section 3-10-5 of the General Laws in Chapter 3-10 entitled "Taxation of |
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Beverages" is hereby amended to read as follows: |
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3-10-5. Information supplemental to returns -- Audit of books. -- (a) The tax |
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administrator may at any time request further information from any person or from the officers |
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and employees of any corporation which he or she may deem necessary to verify, explain or |
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correct any return made in pursuance of the provisions of this chapter, and for the like purpose the |
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administrator or his or her authorized agent may examine the books of account of that person or |
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corporation during business hours. |
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(b) Each Class A licensee authorized to sell intoxicating beverages at wholesale or retail |
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in this state shall file an annual report on or before February 1 with the division of taxation in the |
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form required by the tax administrator. Such report shall included, but not limited to, total sales of |
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alcoholic beverages, sales tax and excise tax collections on such sales for immediately preceding |
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calendar year. Annually, on or before May 1, the tax administrator shall prepare and submit to the |
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chairs of house and senate finance committees a report reflecting data from the annuals reports |
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submitted by said licensee to the division of taxation. The tax administrator's report shall compile |
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total sales of alcoholic beverages, sales tax and excise tax collections by county. |
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SECTION 2. This act shall take effect upon passage. |
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LC00101/SUB A | |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO ALCOHOLIC BEVERAGES - TAXATION OF BEVERAGES | |
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This act would require each Class A licensee authorized to sell intoxicating beverages to |
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file an annual report with the division of taxation, detailing sales information and tax collections |
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on such sales. |
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This act would take effect upon passage. |
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LC00101 |
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LC00101/SUB A | |
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