§ 3-5-1408 - Fees and taxes.
3-5-1408. Fees and taxes.
A native brewer shall:
(1) Pay any applicable city or county license or permit fees and barrelage or taxes and shall pay a state licensing fee to the Alcoholic Beverage Control Division of three hundred dollars ($300) per fiscal year to:
(A) Manufacture and sell its beer and malt beverages for consumption, both on and off the premises; and
(B) Sell any other beer and malt beverages purchased from a licensed dealer for consumption on or off the premises;
(2) Measure beer and malt beverages manufactured by the small brewer or purchased from a producer brewery, or otherwise comply with applicable regulations respecting excise and enforcement tax determination of the beer and malt beverages, and pay any applicable bond or deposit and the amount of the state excise tax and enforcement tax to this state as required, but is free from the fees and taxes provided in 3-5-205 and as required by 3-7-104 and 3-7-111; and
(3) Pay a tax at the rate of seven dollars and fifty cents ($7.50) per barrel, and proportionately for larger and smaller gallonages per barrel, on all beer and malt beverages in quantities of up to thirty thousand (30,000) barrels per year and sold or offered for sale in the state.