There is hereby imposed on the business of selling, distributing, storing or manufacturing beer an annual privilege tax of one hundred dollars ($100.00). Any business engaged in the sale, distribution, storage or manufacture of beer shall remit the tax on January 1st annually to the city clerk. At the time a new permit is issued to any business subject to this section, the permit holder shall be required to pay the privilege tax on a prorated basis for each month or portion thereof remaining until the next tax payment date
(as added by Ord. #011-01-01, Feb. 2011)