§ 6-111. Malt beverages.

(a)

Levied. There is hereby levied a special tax in addition to the license fee required in article II of this chapter on the sale of all malt beverages which are sold in the city, in the following amount:

(1)

Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15½ gallons and a proportionate tax at the same rate on all fractional parts of 15½ gallons.

(2)

Where malt beverages are sold in bottles, cans or other containers, except barrel or bulk containers, a tax of $0.05 per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.

(b)

Collection and payment. The tax levied in this section shall be collected and paid as follows:

(1)

The tax shall be collected by wholesale distributors and paid to the city council by the wholesale distributors on all malt beverages sold to retailers in the incorporated area of the city as follows: Each wholesale distributor selling, shipping or in any way delivering malt beverages to any retailer, shall collect the special tax at the time of delivery and shall remit the tax, together with a summary of all deliveries to each retailer, on or before the tenth day of the following month. The $0.05 per 12 ounce container shall be prorated so that each bottle or each individual size container shall be taxed on the basis of $0.05 per 12 ounces.

(2)

It shall be unlawful and a violation of this chapter for any retailer to possess, own, hold, store, display or sell any malt beverage on which such tax has not been paid.

(3)

Each wholesale distributor shall furnish to the city council a summary of all purchase invoices for malt beverages sold to each retailer in the incorporated area of the city on or before the 15th day of each month following such purchases. Such invoices shall show the amount of special tax paid.

(Ord. of 9-12-95, § VIII)