Any person, firm, corporation, joint stock company, syndicate or association exercising the privilege of selling alcoholic beverages for consumption on the premises in the city shall remit annually to the City Clerk the appropriate tax described in § 8-103. The payment shall be remitted within 30 days of expiration. Upon the transfer of ownership of the business or the discontinuance of the business, the tax shall be filed within 30 days following the event. Any person, firm, corporation, joint stock company, syndicate or association failing to make payment of the appropriate tax when due shall be subject to the penalty provided by law.
(1989 Code, § 8-104) (Ord. 1509, passed 6-9-2016)