(A) This subchapter shall be known and cited as the “City of Markham Liquor Tax Ordinance” and the tax imposed herein shall be known and cited as the “Markham Liquor Tax”.
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
DISTRIBUTOR or LIQUOR DISTRIBUTOR. Any person who produces, refines, blends, compounds or manufactures liquor in the city, or transports or has transported liquor to any location in the city, or receives in the city liquor which the city’s Liquor Tax has not been paid, or sells liquor to a retail dealer for resale in the city. DISTRIBUTORS shall include any person who transports liquor into the city or receives liquor in the city for his or her own use and consumption and not for sale or resale.
LIQUOR. Any alcoholic beverage obtained by distillation or containing alcohol.
PERSON. Any individual, firm, trust, estate, partnership, association, corporation, joint venture, joint stock company, receiver, trustee, conservator, legal representative or other legally recognized entity.
RETAIL DEALER or RETAIL LIQUOR DEALER. Any person who is engaged in the business of selling liquor in the city to a purchaser for the purchaser’s use or consumption, and not for resale in any form.
SALE, RESALE or PURCHASE. Any transfer of ownership or title or both, any exchange or any barter, whether conditional or otherwise, in any manner or by any means whatsoever for consideration.
SALE AT RETAIL. Any sale to a person for that person’s use or consumption and not for resale to another.
TAX. The Markham Liquor Tax.
USE. The exercise of any right to or power over liquor incident to the ownership thereof, including, but not limited to, the receipt of liquor by any person.
(Ord. 09-O-1954, passed 7-15-2009)