A. Annual Tax Amounts: Annual tax amounts for businesses related to alcoholic beverages conducted within the City shall be as set by motion or resolution of the City Council, unless specifically provided for in this Code. (2004 Code)
B. Reduction Or Prorating: The Occupation Taxes prescribed herein shall be reduced or prorated to the extent necessary to conform to applicable laws respecting the applicants or holders of State licenses.
C. Service Organizations: The license fee for those service organizations which are exempt under section 501(c)(19) of the Internal Revenue Code for mixed beverage or bottle club licenses shall be five hundred dollars ($500.00) per year. (1987 Code § 3-103)
D. Payment Of Tax: No person, whose principal place of business is in the City, shall sell intoxicating beverages, or engage in any activity or perform any transaction or act whatsoever relating to intoxicating beverages for which a State license is required, until the Occupation Tax levied by this section has been paid in full to the City Clerk and a receipt or license has been issued therefor by the City Clerk. (Ord. 2018-13, 9-27-2018, eff. 10-1-2018)