In addition to any and all other taxes authorized by law, a tax is hereby imposed on the retail sale of alcoholic beverages in original packages in the city at the rate of 2% of the retail sale price of the alcoholic beverage. The ultimate incidence and liability for payment of the tax herein imposed shall be borne by the retail purchaser, and nothing in this chapter shall be construed to impose a tax upon the occupation of retail or wholesale alcoholic beverage dealer. No retail alcoholic beverage dealer shall fail to include the tax imposed herein in the sale price of the alcoholic beverage or otherwise absorb the tax.
(Ord. 88-04, passed 4-12-1988)