(A) The following kinds of licenses, each of which shall be printed so as to be readily distinguishable from any other, and in the form previously stated, may be issued upon the terms stated herein:
(1) For a license to sell distilled spirits and wines by the package for consumption off the premises, the fee or tax is $100 per annum;
(2) For a license to sell distilled spirits and wines for consumption on the premises, the fee or tax is $100 per annum.
(B) The business authorized, the transactions permitted, and the actions prohibited to licensees under each of the above mentioned licenses shall be limited in extent and controlled by the provisions and limitations of similar licenses issued by the State Control Board, and reference is made to the Alcoholic Beverage Control Act (KRS Title 20) for a definition of such limitations. The taxes or fees for the licenses listed in divisions (A)(1) and (A)(2) above shall be as stated for a full year and any license issued between July 1 and September 1 of each year shall be construed to have been issued for a full year (although such license shall expire at midnight on June 30 of the following year), and a full year’s tax shall be charged therefor. Licenses issued after this date shall be reduced in amount by one-twelfth of the total tax for each full month after September 1.
(2005 Code, § 111.20) (Ord. 54, passed 5-3-1960)