In addition to any and all other taxes authorized by law, a tax is hereby imposed on the privilege of purchasing or using, in the City, alcoholic beverages purchased in a sale at retail. This tax shall be paid by the purchaser and nothing in this chapter shall be construed to impose a tax on the occupation of retail or wholesale alcoholic beverage dealer. The tax shall be levied according to the following schedule:
(1) beer, a tax at the rate of $0.29 per gallon;
(2) alcoholic liquor, other than beer, containing 14 percent or less of alcohol by volume, a tax at the rate of $0.36 per gallon;
(3) alcoholic liquor containing more than 14 percent and less than 20 percent of alcohol by volume, a tax at the rate of $0.89 per gallon;
(4) alcoholic liquor containing 20 percent or more of alcohol by volume, a tax at the rate of $2.68 per gallon.
The tax rate stated above shall be apportioned in sales involving a fraction of a gallon, and shall be rounded down to the nearest cent when less than one- half a cent is due and rounded up to the nearest cent when one-half cent or more is due.
(Prior code § 200.11-3; Added Coun. J. 5-14-86, p. 30004; Amend Coun. J. 11-17-93, p. 42192; Amend Coun. J. 12-15-04, p. 39833, § 2; Amend Coun. J. 12-15-04, p. 39840, § 1; Amend Coun. J. 11-13-07, p. 15814, § 1; Amend Coun. J. 4-24-20, p. 15051, § 5)