(A) There is hereby imposed on the business of selling, distributing, storing or manufacturing beer within the city an annual privilege tax of $100. Any person, firm, corporation, joint stock company, syndicate or association engaged in the sale, distribution, storage or manufacture of beer shall remit this fee on 1-1-1994, and each successive January 1 thereafter, to the Recorder of the city. At the time a new permit is issued to any business subject to this tax, the permit holder shall be required to pay the privilege tax on a prorated basis for each month or portion thereof remaining until the next tax payment date.
(B) The privilege tax hereby imposed shall be addition to any and all other privilege taxes to which the holder of beer permits are subject.
(2011 Code, § 8-230) (Ord. 21-22, passed 12-20-2021)