There shall be levied, collected, and paid on all of the following alcoholic beverages (1) manufactured by the licensee under a manufacturer’s license, (2) imported or brought into the District by a licensee under a wholesaler’s license, except alcoholic beverages as may be sold to a dealer licensed under the laws of any state or territory of the United States and not licensed under this title, and (3) imported or brought into the District by a licensee under a retailer’s license, a tax at the following rates to be paid by the licensee in the manner hereinafter provided:

1. (A) A tax of $.30 on every wine-gallon of wine containing 14% or less of alcohol by volume, other than champagne, sparkling wine, and any wine artificially carbonated, and a proportionate tax at the same rate on all fractional parts of such gallon;
2. (B) A tax of $.40 on every wine-gallon of wine containing more than 14% of alcohol by volume, other than champagne, sparkling wine, and any wine artificially carbonated, and a proportionate tax at the same rate on all fractional parts of such gallon;
3. (C) A tax of $.45 on every wine-gallon of champagne, sparkling wine, and any wine artificially carbonated, and a proportionate tax at the same rate on all fractional parts of such gallon;
4. (D) A tax of $1.50 on every wine-gallon of spirits, and a proportionate tax at the same rate on all fractional parts of such gallon; and
5. (E) A tax of $1.50 on every wine-gallon of all other alcoholic beverages, and a proportionate tax at the same rate on all fractional parts of such gallon.

History

Jan. 24, 1934, 48 Stat. 332, ch. 4, § 23

Apr. 30, 1934, 48 Stat. 654, ch. 181, § 3

June 18, 1934, 48 Stat. 1014, 1015, ch. 600, §§ 1, 2

Aug. 27, 1935, 49 Stat. 901, 903, ch. 756, §§ 11, 17

June 25, 1936, 49 Stat. 1921, ch. 804

June 25, 1948, 62 Stat. 991, ch. 646, § 32(b)

May 24, 1949, 63 Stat. 107, ch. 139, § 127

May 27, 1949, 63 Stat. 135, ch. 146, title V, § 505

May 18, 1954, 68 Stat. 113, ch. 218, title VIII, § 801

Mar. 31, 1956, 70 Stat. 81, ch. 154, title III, §§ 301, 302(a)

July 25, 1958, 72 Stat. 418, Pub. L. 85-558, §§ 1-5

Sept. 14, 1961, 75 Stat. 510, Pub. L. 87-238, §§ 1-5

Mar. 2, 1962, 76 Stat. 17, Pub. L. 87-408, § 401

Sept. 30, 1966, 80 Stat. 855, Pub. L. 89-610, title I, § 101(a)

Oct. 31, 1969, 83 Stat. 175, Pub. L. 91-106, title V, § 501(a), (b)

Apr. 18, 1978, D.C. Law 2-73, § 3, 24 DCR 7066

Sept. 29, 1982, D.C. Law 4-157, § 15, 29 DCR 3617

Mar. 8, 1984, D.C. Law 5-51, § 2(b)(9), 30 DCR 5927

Mar. 14, 1985, D.C. Law 5-159, § 25(b), (c), 32 DCR 30

July 25, 1989, D.C. Law 8-17, § 7(a), 36 DCR 4160

May 4, 1990, D.C. Law 8-119, § 2, 37 DCR 1738

May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959

Mar. 22, 2023, D.C. Law 24-332, § 5

Prior Codifications

1973 Ed., § 25-124.

1981 Ed., § 25-901.

Section References

This section is referenced in § 25-903 and § 25-905.