§ 3-174. Imposition.

Latest version.

There is imposed upon the sale of liquor by the drink in the city a tax in the amount of three (3) percent of the purchase price of each drink to the consumer. Each licensee shall be allowed a deduction of three (3) percent of the amount of taxes collected as reimbursement for collection of such taxes; provided that such tax is not delinquent at the time of payment. A record of each sale will be made in writing and maintained for inspection by any authorized agent of the city.

(Ord. No. 0-06-05, 4-18-06)

                    
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