Bill 14 (Legislature 5, Session 3)

L5 S3 9465

Alberta — Bills

BILL No. 14 of 1 !)2:~. ~\Il l\cL to provide for the Imposition of a Tax upon Mnnu facturers and 1 mporters of Beverages. (Assented to H 1;-,) ::\It\.JE~TY, by and with the advice and consent of the Legislative Assembly of the Province of l\lberta, emtcttl as follows: SHOW!' TITLK 1.

This ~\ct lllay be cited as II The Beverage Tax Acl." IN'!'EHPRW!'A'l'ION. 2. 111 this Act, unless the context otherwise l'eqUlretl,-- ((J) "Beverage" shall mean aerated waters or liqui(ltl of every 'description and all manufactured liquids sold for beverage purposes in a bottle or other container, all such liquids as are commonly known as soft drinks, and all such liquids as are named as beverages within the meaning of this Act by an Order in Council; (6) "Manager" shall mean any person having the control and daily supervision of the business of a manuf acturer or importer of beverages; (c) ",;\1illister"tlhall mean the Provincial Secretary; (d) "Firtlt velldor" Hhall mean any person who imports allY beverage into the Province or manufactures any beverage within the Province and sells such imported or manufactured beverage.

IMPOSITION OF '!'AX. 3. There shall, after the last day of April, one thousand nille hundrcd and twenty-three, be imposed upon :md ool1oe( cd [rOlll every first vendor of beverages a tax of three per cent. upon the gross revenue received by him froUl the sale of beverages. MwrHOD OF UOLLEUTION. ,t.

Every first vendor shall keep an accurate account of the qualltity of each beverage actually sold by him durillg the month or Mny, Olle thousand uine hundred and L\\'enty three, and during each month thereafter and of the price at which each beverage was sold and shall without any prior request forward to the Minister before the fifteenth day of June, one thousand nine hundred and twenty three, and of each month thereafter, a statement of all Illoneys received by him during the prcviow.; Illonth ill respect of sales of beverages. 5.

Defore the first day of July, one thousand nine hundred and twenty-three, and before the first day of each month thereafter every first vendor shall forward to the Minister a sum of money equivalent to three per cent. of the gross revenue received by him in respect of bevemges sold by him during the month· with reference to which hiH next preceding statement it) or should be made. 6.-

(1) Every such statement t)hall be in such form, and flhall be forwarded in such manner, as the Ministcr lllay direct, and shall be accompanied by such additional information as he rnay require, and be verified by a statutory declaration of the first vendor or his manager.

(2) The statement shalljbe forwarded by the manager. 7. Every account book, account, record or other book or document of any first vendor, in any way relating to the ascertainment of the alllount of the tax hereby imposed may be inspected at any time or times by the Minister or by such person as he may authorize thereunto. 8.-

(1) In case of the failure hy any first vendor to for ward any monthly statement as hereinbefore directed, the Minister shall, either from an inspection of the books or documents of the first vendor as hereinbefore provided for, or ·from or upon such information as he may deem sufficient, estimate the sum properly payable by the firtlt vendor here under, and shall notify him of the amount thereof by regis tered letter.

(2) Upon rcceipt of such letter the fi.r~t ycndor ~hall for ward such sum to the Minister within the time allO\red in respect of sums actually included in the monthly statement. ~). In case of failure to forward any sum of money within the time prescribed herein the Minister shall add to H\lch SUIll fifty per cent. thereof, except that when any such Hum of ulOney is subsequently forwarded voluntarily and without notice from the Minister, and it is shown that the failure to forward it was due to a reasonable cause and not to wilful neglect, 110 such addition need be made thereto. 10.

The tax payable hereunder shall be a debt due to the Crowll and recoverable as such. 3 11. Any fin;t vendor who fails to forward any SUIll as directed by this Act, shall upon receiving notice from the Minister to that effect forthwith cease to sell or deliver be\'erages within the Province. PENAUrII<JS. 12. Any person whose duty it is to forward the state ment hereinbefore mentioned and who fails to do so shall be liable upon

summary conviction to a fine of twenty five dollars per day upon which such default exists. 1 a. Any pen.;on making a false return in any such state ment shall be liable upon

summary conviction thereof to a penalty of tvvo hundred and fifty dollars, or in default of payment to imprisonment for a period not exceeding six months. 14. Any first vendor selling beverages in coutra vention of any provision of this Act shall be liable upon

summary conviction to a penalty of two hundred and fifty dollars for each day upon which any such sale is made, or in default of payment to imprisonment for a period not exceeding three monthi'). IWLES AND REGULATIONS. 1 ~.~(

l) The Minister may make rules and regulation!:') a!:') to the following matters and impose penalties for the breach thereof, that is to say: (

a) the method of collection and transmission of the tax herein imposed; (

b) the keeping, auditing and ill!:')pecting of such accounts as are hereinbefore directed to be kept; (

c) such other matters as are ancillary to the enforce lllellt of this .:"-ct.

(2) All such rules and regulations shall upon being approved by the Lieuten:ant Governor in Council, be read and construe(l as if they fonned a part hereof. 16. The Lieutenant Governor in Council may by Order in Council name any manufactured liquid ·as a: beverage within the meaning of this Act, and may in like manner exclude from the definition of beverage any liquid that would otherwise fall within such definition. 17. This Act shall come into force upon the date on \\~hich it is assented to. Xo.14. THIRD SESSIOX FIWrH LEGISLA'rURE 1~ GEOHGE V 192~ BILL

An Act to proyide for the Imposition of a Tax upon ::\lanufacturers and Importers of Be\'erages. Received and read the First time. .. ... .. .. .. '" Second time.. ........ . .... . Third time ..... " ..... Hox. ::\lR. BIWWNLEE. EDl\WNTOK: .1. \Y . .JE)o'FERY. hIKG'S PHIS-TEll A.D. 1923 Title: 1923 (5th, 3rd) Bill 14,

An Act to provide for the Imposition of a Tax upon Manufacturers and Importers of Beverages

Document details

Collection	Alberta — Bills
Citation	L5 S3 9465
Type	bill
Volume / chapter	L5 S3 9465
Language	en
Format	json
Source	PROVINCIAL
Identifier	295566fd07795722cad06910c98d61b588715c63

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