(A) All establishments in the corporate limits of the town which are authorized and empowered by the State Alcoholic Beverage Control Board to engage in the retail sales of beer and/or wine shall before selling the same apply to and obtain from the Tax Collector or Clerk of the town a municipal license to sell at retail beer and/or wine, and the license tax for it shall be at the following rate and shall be collected at the time of issuance of the license:
(1) For “on premises” license for sale of beer, $15;
(2) For “off premises” license for sale of beer, $5;
(3) For “on premises” license for the sale of wine, $15; and
(4) For “off premises” license for sale of wine, $10.
(B) The rate of license tax levied in this section shall be for the first license issued to one person and each additional license issued to one person an additional tax of 10% of the base tax, the increased to apply progressively for each additional license issued to one person.
(C) Every license issued under this section shall be for 12 months, and shall expire on June 30 of each year. Provided, that when the license begins the business or exercises the privilege after the expiration of seven months of the current license year as set forth for the town, then the license shall be required to pay one-half of the tax prescribed.
(D) Every license issued pursuant to this section shall be posted in public view on the premises of the license where the sale of beer and/or wine are conducted.
(Prior Code, § 8-8) Penalty, see § 110.99