131.3(1)In this section

131.3(2)Every purchaser shall pay to the Province for the purpose of raising revenue for Provincial purposes a tax in respect of the use or consumption of all liquor purchased by him or her in the licensed premises of a licensee or permittee at any time after February 28, 1998, and before February 27, 2004, computed at the rate of 5% of the purchase price.

131.3(3)The tax shall be in addition to every other tax paid by the purchaser in respect of the purchase of the liquor.

131.3(4)A purchaser shall be deemed to have paid the tax at the time he or she purchased the liquor.

131.3(5)At any time after February 28, 1998, and before February 27, 2004, a licensee or permittee shall be deemed to have been an agent of the Province for the purpose of collecting the tax and shall be deemed to have collected the tax from the purchaser at the time the purchaser purchased the liquor and to have remitted the tax to the Province.

131.3(6)No allowance or commission is payable to licensees or permittees for their services in collecting and remitting the tax.

131.3(7)Where, at any time after February 28, 1998, and before February 27, 2004, money was collected or purported to have been collected as user charges pursuant to New Brunswick Regulation 89-167 under this Act, the money shall by this section be conclusively deemed to have been collected and retained by the Province, without compensation, as payment for the tax notwithstanding any judgment obtained by any person for recovery of any of the money, whether the judgment is obtained before, on or after the enactment of this section.

131.3(1)In this section

131.3(2)Every purchaser shall pay to the Province for the purpose of raising revenue for Provincial purposes a tax in respect of the use or consumption of all liquor purchased by him or her in the licensed premises of a licensee or permittee at any time after February 28, 1998, and before February 27, 2004, computed at the rate of 5% of the purchase price.

131.3(3)The tax shall be in addition to every other tax paid by the purchaser in respect of the purchase of the liquor.

131.3(4)A purchaser shall be deemed to have paid the tax at the time he or she purchased the liquor.

131.3(5)At any time after February 28, 1998, and before February 27, 2004, a licensee or permittee shall be deemed to have been an agent of the Province for the purpose of collecting the tax and shall be deemed to have collected the tax from the purchaser at the time the purchaser purchased the liquor and to have remitted the tax to the Province.

131.3(6)No allowance or commission is payable to licensees or permittees for their services in collecting and remitting the tax.

131.3(7)Where, at any time after February 28, 1998, and before February 27, 2004, money was collected or purported to have been collected as user charges pursuant to New Brunswick Regulation 89-167 under this Act, the money shall by this section be conclusively deemed to have been collected and retained by the Province, without compensation, as payment for the tax notwithstanding any judgment obtained by any person for recovery of any of the money, whether the judgment is obtained before, on or after the enactment of this section.

131.3(1)In this section

131.3(2)Every purchaser shall pay to the Province for the purpose of raising revenue for Provincial purposes a tax in respect of the use or consumption of all liquor purchased by him or her in the licensed premises of a licensee or permittee at any time after February 28, 1998, and before February 27, 2004, computed at the rate of 5% of the purchase price.

131.3(3)The tax shall be in addition to every other tax paid by the purchaser in respect of the purchase of the liquor.

131.3(4)A purchaser shall be deemed to have paid the tax at the time he or she purchased the liquor.

131.3(5)At any time after February 28, 1998, and before February 27, 2004, a licensee or permittee shall be deemed to have been an agent of the Province for the purpose of collecting the tax and shall be deemed to have collected the tax from the purchaser at the time the purchaser purchased the liquor and to have remitted the tax to the Province.

131.3(6)No allowance or commission is payable to licensees or permittees for their services in collecting and remitting the tax.

131.3(7)Where, at any time after February 28, 1998, and before February 27, 2004, money was collected or purported to have been collected as user charges pursuant to New Brunswick Regulation 89-167 under this Act, the money shall by this section be conclusively deemed to have been collected and retained by the Province, without compensation, as payment for the tax notwithstanding any judgment obtained by any person for recovery of any of the money, whether the judgment is obtained before, on or after the enactment of this section.

131.3(8)The Taxpayer Protection Act does not apply to the tax imposed under this section.