§ 110.01. OCCUPATION TAX LEVIED.  


Latest version.
  • (A) For the purpose of raising revenue, an occupation tax is hereby levied on the following businesses:
    Class
    Description
    Tax Amount
    Class A
    Retailer of beer only for consumption on the premises, regardless of alcoholic content, per year
    $100
    Class B
    Retailer of beer only for consumption off the premises, regardless of alcoholic content, per year
    $100
    Class D
    Retailer of alcoholic liquors, including beer, regardless of alcoholic content, for consumption off the premises, sales in the original packages only, per year
    $200
    Class I
    Owner of bottle club license under the State Liquor Control Act, per year
    $250
    (B) In addition to the foregoing costs, the licensee shall reimburse the city for actual publication costs associated with licensing and relicensing.
    (Prior Code, § 10-501) (Ord. 798, passed 10-4-2005)