§ 6-297. Levy and computation.
(a)
In addition to all other taxes or license fees imposed upon retailers selling malt beverages, wine or spirituous liquors at retail or for consumption on the premises in the city, there is levied and imposed upon each such retailer the following excise taxes:
(1)
Upon the sale of any malt beverages, there is imposed an excise tax of $0.05 per 12 ounce container and $6.00 for each container of tap or draft beer of containing not more than 15½ gallons.
(2)
Upon the sale of wine, there is imposed an excise tax of $0.22 per liter.
(3)
Upon the sale of any distilled spirits or spirituous liquors, there is imposed an excise tax of $0.22 per liter.
(b)
The taxes established in subsection (a) of this section shall be collected by the wholesaler at the time of sale to the retailer.
(Ord. No. 01-05-01, § 1(24-61), 3-1-2005)