Understand that the City is currently holding the wholesaler responsible for assessing and collecting the tax from retail dealers. Currently, a restaurant or bar will not be required to submit a return. However your vendors will probably be adjusting their pricing to cover this new excise/gallonage tax.
We have attached two documents in the above paragraph that are for the wholesalers use but show what they will be required to collect. The second document provides the excise tax rate per type of high alcohol content product and how to convert to gallons.