(A) In addition to any and all other taxes authorized by law, a tax is hereby imposed on the retail sale of alcoholic beverages in the city. This tax shall be paid by the purchaser and nothing in this subchapter shall be construed to impose a tax on the occupation of retail or wholesale alcoholic beverage dealer. The tax shall be levied according to the following schedule:
(1) Beer, a tax at the rate of $0.029 per gallon;
(2) Alcoholic liquor, other than beer, containing 14% or less of alcohol by volume, a tax at the rate of $0.36 per gallon;
(3) Alcoholic liquor containing more than 14% and less than 20% of alcohol by volume, a tax at the rate of $0.89 per gallon; and
(4) Alcoholic liquor containing 20% or more of alcohol by volume, a tax at the rate of $2.68 per gallon.
(B) The tax rate stated above shall be apportioned in sales involving a fraction of a gallon, and shall be rounded down to the nearest cent when less than one-half cent is due and rounded up to the nearest cent when one-half cent or more is due.
(Ord. 09-O-1954, passed 7-15-2009)