§ 892.06 PRESUMPTION OF TAX LIABILITY.

It shall be presumed that all sales of alcoholic beverages in original packages in the city are subject to the tax imposed by this chapter until the contrary is established. The burden of proving that a sale is not taxable under this chapter shall be upon the retail alcoholic beverage dealer, the wholesale alcoholic beverage dealer or the purchaser so claiming.

(Ord. 88-04, passed 4-12-1988)

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