For the purpose of raising revenue, an occupation tax is hereby levied on the following businesses:
Occupation | Occupation Tax |
Dog kennel (not to be pro-rated), per year | $250 |
Retailer of alcoholic liquors, including beer or wine for off-sale only (sales in original package only), per year | $225 |
Retailer of alcoholic liquors, including beer or wine for on-sale and off-sale (sales in original package only), per year | $250 |
Retailer of off-sale beer and wine only (sales in original package only), per year | $225 |
(1997 Code, § 10-501)