Pub. L. 83-364, tit. VIII, sec. 801

Sec. 801. Subsection (a) of section 23 of the District of Columbia Alcoholic Beverage Control Act. approved January 24, 1934 (48 Stat. 319. 332), as amended (sec. 25–124, D. C. Code 1951), is further amended to read as follows: “Sec. 23. (a) There shall be levied, collected, and paid on all of the following-named beverages manufactured by a holder of a manufacturer’s license and on all of the said beverages imported or brought into the District by a holder of a wholesaler’s license, except beverages as may be sold to a dealer licensed under the laws of any State or Territory of the United States and not licensed under this Act, and on all beverages imported or brought into the District by a holder of a retailer’s license, a tax at the following rates to be paid by the licensee in the manner hereinafter provided: (1) a tax or 20 cents on every wine-gallon of wine containing more than 14 per centum of alcohol by volume, except champagne or sparkling wine or any wine artificially carbonated, and a proportionate tax at a like rate on all fractional parts of such gallon; (2) a tax of 30 cents on every wine-gallon of champagne or sparkling wine or any wine artificially carbonated, and a proportionate tax at a like rate on all fractional parts of such gallon; (3) a tax of $1 on every wine-gallon of spirits and a proportionate tax at a like rate on all fractional parts of such gallon; (4) and a tax of $1.25 on every wine-gallon of alcohol and a proportionate tax at a like rate on all fractional parts of such gallon.”