§ 45.161 TAX IMPOSED.
   Commencing on this first day of May, 2020, a tax, in addition to any and all other taxes, is hereby imposed upon the use and privilege of purchasing alcoholic beverages at retail at any place within the city, and upon the use and privilege of purchasing beverage or food prepared for immediate consumption at any prepared food and beverage and alcoholic beverage facility within the city, at the rate of 1% of the purchase price of such food or beverage, the ultimate incidence of and liability for payment of which shall be borne by the purchaser thereof.
(Ord. 9391, passed 11-18-2019) Penalty, see § 45.999