§ 116.42  IMPOSITION OF TAX.
   (A)   There is levied and imposed on the privilege of purchasing alcoholic beverages at retail in the city a tax of 1% of the purchase price, exclusive of any other tax charged for such alcoholic beverages, if and only if the purchase occurs in an establishment possessing a liquor license of Class A, Class AA, Class B, Class E, Class F, Class Q, Class R, and Class Z.  There is levied and imposed on the privilege of purchasing alcoholic beverages at retail in the city a tax of 3% of the purchase price, exclusive of any other tax charged for such alcoholic beverages, if and only if the purchase occurs in any establishment possessing a liquor license other than Class A, Class AA, Class B, Class E, Class F, Class Q, Class R, and Class Z.
   (B)   The ultimate incidence of and liability for payment of the tax shall be borne by the person who seeks the privilege of purchasing alcoholic beverages at retail, said person hereinafter referred to as "CONSUMER."
   (C)   The tax herein levied shall be paid in addition to any and all other taxes and charges.  It shall be the duty of the owner, manager, or operator of every premises where alcoholic beverages are sold at retail to act as trustee for and on account of the city, and to secure the tax from the consumer and pay over to the City Comptroller said tax under procedures prescribed by the City Comptroller or as otherwise provided in this subchapter.
   (D)   Every person required to collect the tax levied by this subchapter shall secure said tax from the consumer at the time he collects payment for the sale of an alcoholic beverage.
(Ord. 6699, passed 9-20-79; amend. Ord. 8349, passed 3-30-04; Am. Ord. 8492, passed 8-1-06)