A. Levied: There is hereby levied a biennial occupation tax on each class A club, class B club and drinking establishment licensee in the sum of three hundred dollars ($300.00), who has any such license issued by the state director of alcoholic beverage control, which tax shall be paid before business is begun under an original state license and within ten (10) days after a renewal of a state license.
B. Payment; Receipt: The holder of a license for a class A club, class B club or drinking establishment license in the city, issued by the state director of alcoholic beverage control, shall present such license when applying to pay the occupation tax levied in subsection A of this section and the tax shall be received and receipt issued for the period covered by the state license by the city clerk. (Ord. 1124, 9-6-2011)
Any person, copartnership or association having a state license to operate a class A club, class B club or drinking establishment who shall fail to pay the occupation tax herein levied and within the time prescribed, shall be assessed a penalty of one hundred dollars ($100.00) for each day's violation; provided, that nothing herein shall be construed to prohibit the city from collecting the occupation tax by any procedure authorized by law. (Ord. 1124, 9-6-2011)
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