There is hereby imposed on the business of selling, distributing, storing or manufacturing beer a privilege tax of $100. Any person, firm, corporation, joint stock company, syndicate or association engaged in the sale, distribution, storage or manufacture of beer shall remit the tax each successive January 1 to the city. At the time a new permit is issued to any business subject to this tax, 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.
(1994 Code, § 8-208) (Ord. 490, passed 6-29-1993; Ord. 494, passed 9-2-1993)