(A) There is levied and imposed upon the privilege of purchasing alcoholic liquor sold in its original package for consumption off the premises at the rate of 1.5% of gross receipts received for alcoholic liquor sold at retail in its original package for consumption off the premises within the city on or after June 1, 2022.
(B) The tax levied by this subchapter shall be paid by the person purchasing the alcoholic liquor sold in its original package for consumption off the premises.
(C) The owner, operator or manager of a liquor establishment shall collect the amount of the tax from persons who purchase alcoholic liquor sold in its original package for consumption off the premises sold at retail within the city and shall pay the amount of tax so collected to the city monthly.
(D) The tax levied by this subchapter shall be paid in addition to any and all other taxes and charges.
(Ord. 22-10, passed 3-22-22)