§ 6-32. Excise tax—Imposed upon wholesale dealers.

There is hereby imposed upon each licensed wholesale dealer an excise tax, in addition to the excise taxes levied by the state, as follows:

(1)

Malt beverages.

a.

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.

b.

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.

(2)

Wine. For wine, a tax of $0.22 per liter and a proportionate tax at the same rate on all fractional parts of a liter.

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