(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 Village. Such tax is to be paid by the purchaser and nothing in this chapter shall be construed to impose a tax upon the occupation of retail or wholesale alcoholic beverage dealer.
(B) This tax shall be levied according to the following schedule:
(1) Wine, a tax at the rate of $0.15 per gallon;
(2) Alcohol and spirits, a tax at the rate of $0.50 per gallon;
(3) Beer, a tax at the rate of $0.12 per gallon;
(4) 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 one-half cent or more is due.
(1997 Code, § 51.03)