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For purposes of this chapter, the following definitions apply except where the context clearly indicates a different meaning:

Alcoholic beverage” means a spirituous, vinous, malt, or other fermented or distilled liquid, whatever the origin, that is intended for human consumption as a beverage and that contains one-half of one percent or more of alcohol by volume, whether produced commercially or privately.

Alcoholic beverage tax administrator” means the treasury budget manager or their designee.

Buyer” or “consumer” means, without limiting the scope thereof, any person or any other entity that purchases and/or contracts to purchase any alcoholic beverage for consumption and not resale.

Certificate of registration” means the certificate issued by the director under FNSBC 8.52.050.

Consideration” means anything of value, including but not limited to money, credit, rights, goods, services, and property, received by a seller from a buyer.

Director” means Chief Financial Officer or their designee.

Estimated tax” means the tax determined under FNSBC 8.52.120.

Retail sale” means the transfer of any alcoholic beverage to any consumer, for any consideration.

Sale made within the Borough” means any retail sale where: (1) the buyer takes possession of, or title to, the purchased alcoholic beverage(s) within the Borough; and/or (2) the seller receives consideration for the purchased alcoholic beverage(s) within the Borough.

Seller” means any person or any other entity that sells and/or contracts to sell any alcoholic beverage to a buyer.

Selling price” or “price” means the monetary value of any consideration.

Tax” means the alcoholic beverage tax as levied under this chapter.

Taxable retail sale” means any sale made within the Borough that is not entirely exempt from the tax levied under this chapter.

Unremitted tax” means (1) any tax not remitted to the Borough that a seller is required by this chapter to collect from a buyer, notwithstanding whether the seller actually collects such tax from a buyer; and (2) any estimated tax not remitted to the Borough.

Wholesale sale (sale for resale)” means the act of selling any alcoholic beverage to any person or to any other entity for reselling such alcoholic beverage in its original form. (Ord. 2019-09 § 2, 2019; Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.020.)