§ 4.14  IMPOSITION OF TAX.
   There is hereby levied a tax in the amount of 3% on the gross receipts from all retail on-sales of intoxicating liquor and fermented malt beverages when sold at licensed on-sale liquor establishments located within the city. All persons to whom on-sale intoxicating liquor or fermented malt beverages is served shall pay the tax to the licensee of the on-sale establishment at the time payment for the drinks is made. This tax, whether collected or not, shall constitute a debt owed to the city. The tax collected under this Article II shall be expended only for the purposes stated in Laws 1986, Chapter 391.
(Ord. 86-43, passed 7-21-1986)