(i) For a permittee with annual production of five thousand (5,000) gallons or more....................$4,500.00 (ii) For a permittee with annual production under five thousand (5,000) gallons............................$2,800.00gallons ............................$2,800.00 (b) Manufacturer's permit, Class 2, wine manufacturer.............................................$1,800.00manufacturer .............................................$1,800.00 (c) Manufacturer's permit, Class 3, native wine H.
512 *HR31/R761* ~ OFFICIAL ~ 22/HR31/R761 PAGE 41(BS\JAB) manufacturer per ten thousand (10,000) gallons or part thereof produced.................................................$produced .................................................$ 10.00 (d) Manufacturer's permit, Class 4, native spirit manufacturer per one thousand (1,000) gallons or part thereof produced.................................................$produced .................................................$ 300.00 (e) Native wine retailer's permit.............$ 50.00 (f) Package retailer's permit, each...........$ 900.00 (g) On-premises retailer's permit, except for clubs and common carriers, each....................................$each ....................................$ 450.00 (h) On-premises retailer's permit for wine of more than five percent (5%) alcohol by weight, but not more than twenty-one percent (21%) alcohol by weight, each....................$ 225.00 (i) On-premises retailer's permit for clubs...$ 225.00 (j) On-premises retailer's permit for common carriers, per car, plane, or other vehicle.........................$vehicle .........................$ 120.00 (k) Solicitor's permit, regardless of any other provision of law, solicitor's permits shall be issued only in the discretion of the department.............................$department .............................$ 100.00 (l) Filing fee for each application except for an employee identification card.............................$card .............................$ 25.00 (m) Temporary permit, Class 1, each...........$ 10.00 (n) Temporary permit, Class 2, each...........$ 50.00 (o) (i) Caterer's permit.....................$ 600.00 (ii) Caterer's permit for holders of on-premises retailer's permit........................................$permit ........................................$ 150.00 H.
512 *HR31/R761* ~ OFFICIAL ~ 22/HR31/R761 PAGE 42(BS\JAB) (p) Research permit...........................$permit ...........................$ 100.00 (q) Temporary permit, Class 3 (wine only).....$ 10.00 (r) Special service permit....................$ 225.00 (s) Merchant permit...........................$permit ...........................$ 225.00 (t) Temporary alcoholic beverages charitable auction permit...................................................$permit ...................................................$ 10.00 (u) Event venue retailer's permit.............$ 225.00 (v) Temporary theatre permit, each............$ 10.00 (w) Charter ship operator's permit............$ 100.00 (x) Distillery retailer's permit..............$ 450.00 (y) Festival wine permit......................$ 10.00 (z) Charter vessel operator's permit..........$ 100.00 (aa) Native spirit retailer's permit..........$ 50.00 (bb) Delivery service permit..................$ 500.00 (cc) Wholesaler's permit.....................$ 5,000.00 In addition to the filing fee imposed by paragraph (l) of this subsection, a fee to be determined by the Department of Revenue may be charged to defray costs incurred to process applications.
(a) Distilled spirits..................$2.50spirits ..................$2.50 per gallon (b) Sparkling wine and champagne.......$1.00 per gallon (c) Other wines, including native wines......................................$wines ......................................$ .35 per gallon (2) * * * Upon every person engaged or continuing in this state in business as an authorized wholesaler there is hereby levied, assessed and shall be collected a tax of eighteen percent (18%) on the gross proceeds of the wholesale sale.