1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are(1) for a distiller’s permit: $8,570 (more than 3,000 hectolitres) (3,000 hectolitres and less $4,286); (2) for a wine marker’s permit: $1,709; (3) for a cider marker’s permit: $1,709; (4) for a warehouse permit: $345; (5) for a home production permit, for a small-scale beer producer’s permit or for an artisan producers cooperative permit: $428; (6) for a brewer’s permit, $4,286 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;(a) $4,286 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres; (b) $8,570 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and (7) for a beer distributor’s permit, $4,286 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:(a) $4,286 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres; (b) $8,570 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres. For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
O.C. 343-96, s. 1; 1080-2016O.C. 1080-2016, s. 11.