Section 25-902 - Taxes to be levied, collected, and paid on beer(a) There shall be levied, collected, and paid a tax of $2.79 on every barrel of beer containing not more than 31 gallons, and at the same rate for any other quantity or for the fractional parts thereof, on all beer that is: (1) Sold by the licensee under a manufacturer's or wholesaler's license, except beer as (A) may have been purchased from a licensee under this title, or (B) may be sold to a dealer licensed under the laws of any state or territory of the United States and not licensed under this title;(2) Purchased for resale by the licensee under a retailer's license, except beer as may have been purchased from a licensee under this title; or(3) Brewed or produced by the licensee under a brew pub endorsement and transferred for consumption at the licensee's restaurant or tavern.(b)(1) Taxes shall be determined before the beer is dispensed into a container for consumption. A licensee under a brew pub endorsement shall have a suitable method for measuring the volume of beer, such as a meter or gauge glass.(2) If the licensee under a brew pub endorsement uses one or more tanks for tax determination: (A) Taxes shall be determined each time beer is added to a tax-determination tank; and(B) The licensee under a brew pub endorsement may never simultaneously pump into and out of a tax-determination tank.(3) Beer consumed by employees and visitors at the licensee's restaurant or tavern shall be beer on which the tax has been paid or determined.Jan. 24, 1934, ch. 4, § 40; May 16, 1938, 52 Stat. 376, ch. 223, § 8; May 27, 1949, 63 Stat. 136, ch. 146, title V, § 508; May 18, 1954, 68 Stat. 115, ch. 218, title VIII, § 804; Mar. 31, 1956, 70 Stat. 83, ch. 154, § 305; Sept. 30, 1966, 80 Stat. 855, Pub. L. 89-610, title I, § 101(b); Oct. 31, 1969, 83 Stat. 175, Pub. L. 91-106, title V, § 501(c); Sept. 29, 1982, D.C. Law 4-157, § 15, 29 DCR 3617; Mar. 8, 1984, D.C. Law 5-51, § 2(b)(11), 30 DCR 5927; July 25, 1989, D.C. Law 8-17, § 7(b), 36 DCR 4160; Aug. 17, 1991, D.C. Law 9-40, § 2(d), 38 DCR 4974; May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959; Feb. 21, 2020, D.C. Law 23-54, § 2(e), 67 DCR 28.