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A permit to sell may be granted on payment of $600 per annum in quarterly installments.
There is a special tax of 14 cents per gallon on compound, blended or rectified spirits. Municipalities impose license in addition to State license, which is $150 for all liquors; $100 for spirituous and vinous liquors only; $50 for malt liquors only; $100 for distillers to sell in quantities of not less than one quart; $50 for manufacturers of wines and distillers of brandy to sell in quantities of not less than one quart; $100 for merchants in other business to sell in quantities of not less than one quart; druggists, $75; wholesale dealers, from $100 to $300, according to amount of sales; brewers, $200; wholesale dealers in wines, ales and mineral waters, $200.
The fees for permission to sell intoxicating liquors in quantities of less than five gallons are based upon gross receipts and divided into seven classes, running from a fee of $1,600 (first class) when the gross annual receipts are $50,000 or more, to $200 (seventh class) when the gross receipts are less than $5,000. This is the State tax. In addition, the police juries of parishes, the city councils and board of aldermen of the various cities, towns and villages, must levy a license of not less than $500 on the retail sale of malt and vinous liquors exclusively. The license fee shall not be more than one-half of the State tax.
Wholesale license depends on amount of stock carried, varying from $18 for stocks of less than $500 to $150 for stocks of more than $30,000 for sales in quantities of not less than one pint.
Retail licenses are based on rental of place of business, ranging from $25 where rental does not exceed $100, to $450 if annual rental exceeds $18,000. In Baltimore retail license is $500 this year, $750 next year and $1,000 thereafter, by special act.
Licenses are divided into seven classes: 1st, to sell liquor of any kind to be drunk on the premises, not less than $1,000; 2d, to sell malt liquor, cider or light wines containing not less than 15 per cent. alcohol, to be drunk on the premises, not less than $250; 3d, to sell malt liquors and cider to be drunk on the premises, not less than $250; 4th, to sell liquors of any kind not to be drunk on the premises, $300; 5th, to sell malt liquors, cider or light wines containing not more than 15 per cent. alcohol, not to be drunk on the premises, not less than $150; 6th and 7th, to druggists and paint dealers, $1.
Annual license fee for retailing spirituous or intoxicating liquors, $500. For malt liquors at retail or at wholesale and retail, $500. Wholesale spirituous or intoxicating liquors, $500; wholesale and retail, $800. Manufacturers of malt liquors, $65; manufacturers of spirituous or intoxicating liquors, $800. Persons paying manufacturers' tax on malt liquors are also liable to wholesale dealers' tax on the same.
Manufacturers and wholesalers are not required to obtain license for sale in quantities of five gallons or more. License fee fixed by county board or municipal council in cities, at not less than $1,000 for cities of the 1st, 2d and 3d class, and at any other place not less than $500.
License fees are from $100 to $200 for State purposes, and from $250 to $200 for county purposes for each six months, the amount determined by the county court granting the license, and in addition, the authorities of towns or cities may impose such license as they desire. Wine growers may sell wine of their own production in any quantity without a license.
License fees range from $165 semi-annually in places of under 3,000 population, to $330 semi-annually in places of 10,000 or more inhabitants.
License fees not less than $500 in places of less than 10,000 inhabitants, and not less than $1,000 in places of more than 10,000 inhabitants.
State license fee is $100 per annum for wholesale dealers, and $50 per annum for retail dealers, in addition to which municipal authorities require such license as they see fit.
Licenses in eight classes: 1st, to sell liquor to be drunk on premises, issued only to innkeepers, $25 to $100; 2d, to sell liquor in quantities of less than five gallons to one person at a time, $250 to $1,200; 3d, to sell liquor of any kind, not to be drunk on the premises, $100 to $800; 4th, to sell malt liquors, cider and light wines containing not more than 15 per cent. alcohol, $150 to $600; 5th, to druggists to sell for medicinal, mechanical, chemical or sacramental purposes, and for other dealers to sell for mechanical and chemical uses, $10; 6th, to keepers of railroad restaurants to sell malt liquors, cider and light wines to be drunk on the premises, $50 to $200; 7th, to associations equipped to furnish food and lodging to their members, to sell liquor to be drunk on the premises, $100 to $300; 8th, to distillers, brewers and bottlers, to sell their product for shipment or distribution to the trade, $300 to $2,000; 9th, to sell liquors of any kind to be drunk on the premises, issued to common victualers only in cities of 6,000 or more population, $300 to $1,200.
License fee in places of not more than 3,000 inhabitants, not less than $100; from 3,000 to 10,000 inhabitants, not less than $150; for 10,000 or more inhabitants, not less than $300. For sale in quantities of not less than one quart.
Special license of $200 for selling intoxicating liquors upon a train. Wholesale license fee, $100; breweries, $600; distillers, $200; dram shops, $100 to $400, according to population, in addition to which fees municipal authorities may require such license as they may see fit.
Excise taxes in seven classes: 1st, the business of traffic in liquors to be drunk on the premises, $150 to $1,200, according to population; 2d, for sales in quantities less than five gallons, no part of which shall be drunk on the premises, $75 to $750, according to population; 3d, for druggists, $7.50; 4th, for sale upon any car, steamboat or vessel, $300; 5th, the holder of a certificate under Section 2 who has been engaged in the bottling of malt liquors and selling them in any other place in quantities of from three to five gallons at a time, $150 for each vehicle from which he sells or delivers the beer; 6th, for selling alcohol only in quantities less than five gallons, for medicinal, mechanical or scientific purposes, $37.50; 7th, for selling in quantities of less than five gallons, but not less than two gallons by the grower of fruit or the manufacturer of liquors produced solely from such fruit, not to be drunk on the premises, $75.
Annual tax for selling liquor, $1,000; tax for selling liquor on railroads, $1,000 for first 200 miles of road operated within the State and $1,500 for over 200 miles of road operated. Sales at place of manufacture in quantities of one gallon or more effected without license. Clubs are taxed, also wholesale dealers who are not manufacturers.
Annual license fee for sale of all liquors, $400; for malt liquors. only, $200, and in addition towns and cities may impose such license as they desire.
License fees for sale by retail in cities of 1st and 2d class, $1,000; 3d class, $500; other cities, $300; boroughs and townships, $75. These fees were fixed in 1891. In 1897 additional fees were
added; townships, $25; boroughs, $50; 1st and 2d class cities, $100, other cities, $50 for the use of the State.
Brewers from $250 to $6,000, according to annual production. All distillers and brewers, $1,000 for first year. Bottlers and bottling establishments in cities of 1st and 2d class, $500; other cities, $350; boroughs, $250; townships, $125. Wholesale dealers in cities of 1st and 2d class, $1,000; other cities, $500; boroughs, $250; townships, $125. Each rectifier, compounder, storekeeper or agent, not included in the previous classes, $1,000 for cities of 1st and 2d class; $500 for other cities; $200 for boroughs and $100 for townships; distillers and brewers may sell in wholesale quantities without paying the special tax of a dealer.
For manufacture or sale at wholesale or retail, not to be drunk on premises, not less than $500 nor more than $1,000; for sale at retail only, $400 for the city of Providence, $350 for other cities of more than 15,000 inhabitants, $300 for towns of 6,000 to 15,000, and for towns of less than $6,000 not less than $200 nor more than $800.
Distilleries, operated under provision of the law by paying license fee of $500 to $5,000 according to capacity of distillery. Breweries and bottling establishments, same fee.
Retail business, $400 annually to the State and $200 for traveling salesmen who solicit orders by jug or bottles in quantities less than five gallons. Wholesale malt liquor license, $150. Cities may levy additional license, not less than $200 nor more than $600 per annum.
Prohibition after July 1, 1909.
License tax for sale of all liquors at retail is $375 and for malt liquor $62.50. Counties may collect half this amount additional. and cities and towns may collect same amount as the county. Wine growers may sell own production not drunk on premises. This State has a special law providing annual occupation tax of $5,000 for each office or place at which liquors are delivered C. O. D.