§ 36.224 SALE AND USES PRESUMED TAXABLE; BURDEN OF PROOF.
   It shall be presumed that all sales and uses of liquor in the city are subject to tax under this subchapter until the contrary is established. The burden of providing that a sale or use is not taxable hereunder shall be upon the distributor, retail dealer, purchase or user so claiming.
(Ord. 09-O-1954, passed 7-15-2009)