§ 445. Local taxes on beer and liquor by a city of one million or\nmore. 1. Any city in this state having a population of one million or\nmore, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in any such city\nexcise taxes on a distributor and a noncommercial importer at the\nfollowing rates:\n (a) Twelve cents per gallon upon beers and\n (b) Twenty-six and four-tenths cents per liter on the liquors\ndescribed in paragraph (f) of subdivision one of section four hundred\ntwenty-four, when sold or used in such city.\n Such local law shall provide that if prior to the date upon which the\ntaxes go into effect, a contract of sale of any beer or other alcoholic\nbeverages described above was made, and delivery thereof pursuant to\nsuch contract is made within the city imposing such taxes on or after\nthe effective date thereof, the vendor shall be deemed a distributor,\nand such beer and other alcoholic beverages shall be deemed to be sold,\nand shall be subject to the tax at the time of such delivery.\n 2. Every local law imposing taxes pursuant to the authority of\nsubdivision one shall also impose upon each person, other than a\ndistributor within the meaning of such local law, who, on the date the\ntaxes imposed pursuant to the authority of such subdivision become\neffective, owns and possesses for the purposes of sale beer, or other\nalcoholic beverages described in subdivision one, a floor tax at the\nrates applicable under subdivision one upon such beer in excess of one\nhundred gallons and upon such other alcoholic beverages in excess of\nfour hundred liters. Such floor tax shall be due and payable on the\ntwentieth day of the month succeeding the month in which the taxes\nbecome effective.\n 3. All the provisions of this article shall apply to the taxes\nauthorized by subdivision one of this section and the provisions of\nsection four hundred twenty, four hundred twenty-six, four hundred\ntwenty-nine through four hundred thirty-four, four hundred thirty-six\nand four hundred thirty-seven shall apply to the tax authorized by\nsubdivision two thereof, so far as such article or sections can be made\napplicable to the taxes authorized by this section with such limitations\nas set forth in this section and such modifications as may be necessary\nin order to adapt such language to the local taxes authorized by this\nsection. Provided, however, in every case where the words "this state"\nappear in subdivision four of section four hundred twenty-four exempting\nquantities of liquor from tax, and in the definition of "Distributor" or\n"Noncommercial importer" in section four hundred twenty and in the\nprovisions relating to the registration of distributors in section four\nhundred twenty-one of this article and in the provisions relating to\npresumption of taxability in section four hundred twenty-five-a of this\narticle, such words "this state" shall be read as "this city" for\npurposes of the taxes authorized by this section. Where the word "state"\nis used in a phrase referring to the sale or use of alcoholic beverages\nin this state, such word "state" shall be read as "city" for purposes of\nthe taxes authorized by this section, unless the word "city" clearly is\nnot applicable.\n 4. Any taxes imposed pursuant to the authority of this section shall\nbe administered and collected by the tax commission in the same manner\nas the taxes imposed under sections four hundred twenty-four and four\nhundred twenty-five subject to all provisions of this article as may be\napplicable. The state tax commission is hereby empowered to make such\nprovisions as it deems necessary for the joint administration and\ncollection of the state and local taxes imposed and authorized by this\narticle. Nothing in this article which requires payment of both state\nand local taxes to the tax commission shall be construed as the payment\nof either tax more than once.\n 5. A local
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