Subdivision III. Occupational License Tax
- Sec. 6-106 Liquor occupation tax.
- Sec. 6-107 Due date, collection.
- Sec. 6-108 Effect of delinquency.
- Sec. 6-109 Civil action to collect.
- Sec. 6-110 Tax lien.
- Sec. 6-111 through 6-135 Reserved.
Sec. 6-106. Liquor occupation tax.
(a) The city council finds and determines that, considering the nature of the business of selling fermented malt beverages or malt, vinous, and spirituous liquors at retail and the relation of such business to the municipal welfare, as well as the expenditures required of the city to maintain the same, the classification of such business as a separate occupation for tax purposes is both reasonable and necessary to ensure a just, proper, and nondiscriminatory distribution of the tax burden among the taxpayers of the City.
(b) There is hereby levied and assessed an annual occupation tax upon the business of selling fermented malt beverages, or malt, vinous, and spirituous liquors at retail in the city in accordance with the following schedule:
(1) For all licensees who possess a hotel and restaurant, vintner's restaurant, tavern, lodging and entertainment, limited winery, brew pub, distillery pub, racetrack, or optional premises license or who sell liquor under a lodging facility contract .....$650.00
(2) For all licensees who possess a beer and wine or beer and wine (resort hotel) license .....450.00
(3) For all licensees who possess a retail liquor store license .....400.00
(4) For all licensees who possess a liquor-licensed drugstore license .....300.00
(5) For all licensees who possess a club or arts license .....275.00
(6) For all licensees who possess a fermented malt beverage (on-premises consumption) license .....500.00
(7) For all licensees who possess a fermented malt beverage (off-premises consumption) license .....275.00
(c) Any operator whose sole business is that of selling medicinal spirituous liquors at retail shall be exempt from the tax levied by subsection (b) of this section. (Code 1979, § 5-27; Ord. No. 2019-34, § 8, 7-15-2019; Ord. No. 2015-40, § 2, 10-12-2015; Ord. No. 97-43, § 16, 8-18-1997)