1204fa

___________________ moved that HB 1204 be amended as follows:

     On page 1 of the printed bill, delete lines 4 to 9 , inclusive, and insert:

"      Section 1. There is hereby imposed upon manufacturers and wholesalers of alcoholic beverages a tax computed on distilled spirits, wine, and malt beverages purchased, received, or imported from a distiller, manufacturer, or foreign wholesaler for sale to a retail dealer. The tax rate for each type of alcoholic beverage is as follows:

             (1)    Upon distilled spirits as defined in subdivision 35-1-1(6), $0.05 per ounce;

             (2)    Upon wine as defined in subdivision 35-1-1(25), $0.014286 per ounce; and

             (3)    Upon malt beverage as defined in subdivision 35-1-1(8), $0.004167 per ounce.".

     On page 1 , line 11, after " Act " insert "and shall conform to the administration of the occupational tax imposed under chapter 35-5".