(a) There shall be levied, collected, and paid a tax of $2.79 on every barrel of beer containing not more than 31 gallons, and at the same rate for any other quantity or for the fractional parts thereof, on all beer that is:

(1) Sold by the licensee under a manufacturer’s or wholesaler’s license, except beer as (A) may have been purchased from a licensee under this title, or (B) may be sold to a dealer licensed under the laws of any state or territory of the United States and not licensed under this title;

(2) Purchased for resale by the licensee under a retailer’s license, except beer as may have been purchased from a licensee under this title; or

(3) Brewed or produced by the licensee under a brew pub endorsement and transferred for consumption at the licensee’s restaurant or tavern.

(b)(1) Taxes shall be determined before the beer is dispensed into a container for consumption. A licensee under a brew pub endorsement shall have a suitable method for measuring the volume of beer, such as a meter or gauge glass.

(2) If the licensee under a brew pub endorsement uses one or more tanks for tax determination:

(A) Taxes shall be determined each time beer is added to a tax-determination tank; and

(B) The licensee under a brew pub endorsement may never simultaneously pump into and out of a tax-determination tank.

(3) Beer consumed by employees and visitors at the licensee’s restaurant or tavern shall be beer on which the tax has been paid or determined.

(Jan. 24, 1934, ch. 4, § 40; May 16, 1938, 52 Stat. 376, ch. 223, § 8; May 27, 1949, 63 Stat. 136, ch. 146, title V, § 508; May 18, 1954, 68 Stat. 115, ch. 218, title VIII, § 804; Mar. 31, 1956, 70 Stat. 83, ch. 154, § 305; Sept. 30, 1966, 80 Stat. 855, Pub. L. 89-610, title I, § 101(b); Oct. 31, 1969, 83 Stat. 175, Pub. L. 91-106, title V, § 501(c); Sept. 29, 1982, D.C. Law 4-157, § 15, 29 DCR 3617; Mar. 8, 1984, D.C. Law 5-51, § 2(b)(11), 30 DCR 5927; July 25, 1989, D.C. Law 8-17, § 7(b), 36 DCR 4160; Aug. 17, 1991, D.C. Law 9-40, § 2(d), 38 DCR 4974; May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959; Feb. 21, 2020, D.C. Law 23-54, § 2(e), 67 DCR 28.)

1981 Ed., § 25-902.

1973 Ed., § 25-138.

This section is referenced in § 25-903.