783.02 MUNICIPAL LICENSE TAX ON NON-INTOXICATING BEER.
   (a)   No person shall manufacture, sell, possess for sale, offer for sale, transport or distribute within the City non-intoxicating beer, except in accordance with the provisions of this section, and after first obtaining a City license therefore, as hereinafter provided.
   (b)   There is hereby levied and imposed an annual license tax upon all dealers in and of non-intoxicating beer within this City. Which license shall begin on July 1, of each year and end on June 30 of the following year, and such tax or fee for the license shall be as follows:
 
BEER RETAIL:
On premises
$100.00
Off premises
$50.00
On and Off premises
$150.00
 
   (c)   In the case of a distributor with a warehouse or place of business within the City the license fee shall be five hundred dollars ($500.00) for each.
(Ord. 2005-4. Passed 6-6-05.)
   (d)   In the case of a brewer with its principal place of business located in this City, the license fee shall be five hundred dollars ($500.00) for each place of manufacture.
(1978 Code Sec. 3-2)