(a) There is hereby imposed on the sale of beer at wholesale a tax equal to thirty-five dollars and sixty cents ($35.60) per barrel of thirty-one liquid gallons (31 gals.) of beer sold. The tax upon barrels containing more or less than thirty-one gallons (31 gals.) shall be taxed at a proportionate rate. Every wholesaler, on or before the twentieth day of each month, based on wholesale sales in the preceding calendar month, shall remit to each county the amount of the net tax on such person's wholesale sales to retailers and other persons in the county, and to each municipality the amount of the net tax on such person's wholesale sales to retailers and other persons within the corporate limits of the municipality.

(b) For the purpose of this chapter, all sales made by wholesalers at the wholesalers' places of business as well as any sale or transfer contemplated by § 57-5-101(c)(2) by a manufacturer operating as a retailer to a location owned or operated by such manufacturer-retailer, shall be deemed to be wholesale sales and the tax herein imposed shall be collected on all such sales.

(c) The tax collected on any such sales made to licensed retailers shall be paid to the county or municipality in which the retailer's place of business is located, and the tax on all other sales made at the wholesaler's place of business shall be paid to the county or city in which the wholesaler's place of business is located.

(d) Seventeen cents (17¢) of the gross tax owed per barrel shall be remitted at the same time to the department, to be kept in a special fund and to be used only for expenses of the department in the administration of this chapter.

(e) Ninety-two cents (92¢) of the gross tax owed per barrel shall be retained by the wholesaler or manufacturer operating as a retailer to defray the cost of collecting and remitting the tax.

(f) Any municipality having a metropolitan form of government and a population of over four hundred fifty thousand (450,000), according to the 1990 federal census or any subsequent federal census may, by ordinance of its legislative body, designate the county clerk as the collector of the tax herein authorized for the entire metropolitan taxing jurisdiction.

(g)

(1) A municipality that is annexing territory by extension of its corporate limits or a new incorporating municipality shall provide written notice of the date of the annexation or incorporation and the name and address of each retailer located in the annexed or newly incorporated territory to each wholesaler selling beer within the annexed or newly incorporated territory. The municipality shall deliver the written notice to the wholesaler's representative designated pursuant to § 57-5-105(c)(6). The tax imposed by this section shall be due to the municipality beginning with the first full calendar month after receipt of the notice required by this subsection (g) and thereafter.

(2) Taxes paid to a county pursuant to this section on sales to a retailer made before January 1, 2000, shall be deemed to satisfy any obligations that the wholesaler may have to pay taxes on the same sales to such municipality that has annexed or newly incorporated the territory where the retailer is located.