856.03   ASSESSMENT OF TAX; PAYMENT.
   The tax imposed by this chapter shall be assessed for all or any portion of a calendar year during which the licensee may sell mixed alcoholic beverages. The tax shall become due and payable on or before March 1 of each license tax year. In all cases where the person has received from the Alcoholic Beverage Control Board a mixed beverage license for establishments located within the County, upon which a license tax is imposed under this chapter, after March 1 of any license tax year, such license tax shall become due immediately upon such person's receiving such mixed beverage license, and payment shall be made within thirty days of the time such person received such mixed beverage license.
(Ord. 15-08. Passed 12-9-15.)