79.14. The duty provided for in paragraph a of section 79.11 must be paid to the Minister of Revenue upon the application for a licence.
The duties provided for in paragraphs b and d of the said section must be paid by the retailer to the supplier, directly or through the authorized agent of the latter, each time the retailer acquires alcoholic beverages.
However, where the duties provided for in paragraphs b and d of the said section are not paid upon the acquisition of the alcoholic beverages, the retailer must render an account immediately to the Minister in prescribed form and furnish any information or document required by the Minister and, at the same time, remit to the Minister the payable license duties.
The duties provided for in paragraphs c and e of the said section must be paid monthly to the Minister not later than the last day of the month immediately following the month in which the retailer disposed of an alcoholic beverage for consumption on the premises, and the retailer must render an account to the Minister in prescribed form containing prescribed information and file the account with and as prescribed by the Minister, even if no duty is payable for that month.
1982, c. 4, s. 6; 1988, c. 4, s. 151; 1990, c. 60, s. 42; 1991, c. 67, s. 555; 1999, c. 65, s. 21.