§ 35.230 TAX IMPOSED.
   There is hereby imposed and levied a tax upon the retail purchase within the village of alcoholic liquor in original packages or containers, at the rate of 2% of the retail purchase price of such alcoholic liquor, the tax shall exclude restaurants and other eating places covered under Chapter 126. This tax shall be in addition to any and all other taxes. The ultimate incidence and liability for payment of such tax shall be upon the retail purchaser of alcoholic liquor.
(Ord. 06-03, passed 1-11-06; Am. Ord. 15-22, passed 6-17-15) Penalty, see § 35.999
Cross-reference:
   Alcoholic beverage licensing, see Ch. 112