§ 6-31. License tax.

(a)

Package license. There shall be a license tax levied on all package licensees in the amount of $1,000.00 per year, which tax shall be due and payable upon the filing of the application for the license.

(b)

Pouring license.

(1)

Beer pouring license. There shall be a license tax levied on all pouring licensees for malt beverages only in the amount of $250.00 per year, which tax shall be due and payable upon the filing of the application for the license.

(2)

Wine pouring license. There shall be a license tax levied on all pouring licensees for wine only in the amount of $250.00 per year, which tax shall be due and payable upon the filing of the application for the license.

(3)

Combined beer and wine pouring license. There shall be a license tax levied on all pouring licensees for beer and wine in the amount of $500.00 per year, which tax shall be due and payable upon the filing of the application for the license.

(c)

Refund of license tax. If the license is not issued in connection with such application, the license tax shall be returned.

(d)

Renewal. In the case of renewal, the tax shall be due and payable at the time application is made for renewal, which amount shall be returned if renewal is denied by the mayor and council.

(e)

Possible pro-ration. The city council in its discretion, may pro-rate the license tax for that portion of a year in which the issuance of a new or renewed license is delayed due to any mistake, error, or unreasonable delay caused by the city, the state, or the United States, but only where such mistake, error, or unreasonable delay is not caused by or contributed to by the applicant.

(Ord. No. 411, 10-2-02)