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L-3 - Licenses Act

Section 79.14
Disposition versions

Full text
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 to the Minister by the retailer who shall, for each reporting period, where the retailer is required to file a return under Division IV of Chapter VIII of Title I of the Act respecting the Québec sales tax (chapter T-0.1), render an account to the Minister in prescribed form containing the prescribed information and file the account with and as prescribed by the Minister, even if no duty is payable for that reporting period.
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; 1999, c. 83, s. 276.
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.
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.
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.
79.14. The duty of $10 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.
The duties provided for in paragraphs c and e of the said section must be paid monthly to the Minister, not later than the fifteenth 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 submit a report even if no duty is payable for that month.
1982, c. 4, s. 6; 1988, c. 4, s. 151; 1990, c. 60, s. 42.
79.14. The duty of $10 provided for in subparagraph a of the first paragraph of section 79.11 must be paid to the Minister of Revenue upon the application for a licence.
The duties provided for in subparagraphs b and d of the first paragraph 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 buys alcoholic beverages.
The duties provided for in subparagraphs c and e of the first paragraph of the said section must be paid monthly to the Minister, not later than the fifteenth day of the month immediately following the month of the sale of the alcoholic beverage for consumption on the premises and the retailer must submit a report even if no duty is payable for that month.
1982, c. 4, s. 6; 1988, c. 4, s. 151.
79.14. The duty of $10 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 paragraph b of that section are payable by the retailer to the supplier, directly or through the authorized agent of the latter, each time the retailer buys beer, wine or spirits.
1982, c. 4, s. 6.
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