A license tax as set forth in §§ 38.070 to 38.086 is hereby levied and imposed upon all brewers and dealers in or of non-intoxicating beer within the city, which license period shall begin July 1 of each year and end on June 13 of the following year, and if granted for a less period the same shall be computed quarterly in proportion to the remainder of the fiscal year.
(Prior Code, § 705.05)