TITLE 5. BUSINESS TAXES, LICENSES AND REGULATIONSTITLE 5. BUSINESS TAXES, LICENSES AND REGULATIONS\Chapter 5.08 ALCOHOLIC LIQUOR – RETAILER OCCUPATION TAX

There is levied an annual occupation tax on each retailer of alcoholic liquor (including beer containing more than 3.2 percent of alcohol by weight) for consumption off the premises, sales in the original package only, in the sum of three hundred dollars per year in the city, who has a retailer’s license issued by the State Director of Alcoholic Beverage Control, which tax shall be paid before business is begin under an original state license, and within five days after any renewal of a state license.

(Ord. 537 § 1, 1969)

A holder of a license for the retail sale of alcoholic liquors by the package in the city, issued by the State Director of Alcoholic Beverage Control, shall present such license when applying to pay the occupation tax levied in Section 5.08.010, and the tax shall be received and receipt issued for the period covered by the state license by the city clerk.

(Ord. 537 § 2, 1969)

Every licensee shall cause the city alcoholic liquor retailer’s occupation tax receipt to be placed in plain view next to or below the state license, in a conspicuous place on the licensed premises.

(Ord. 537 § 3, 1969)

Any person, copartnership or association having a state license to retail alcoholic liquor by the package who shall fail to pay the occupation tax herein levied and within the time prescribed, or who shall violate any other provision of this chapter, shall, upon conviction, be fined not more than one hundred dollars for each day’s violation; provided, nothing herein shall be construed to prohibit the city from collecting the occupation tax by any procedure authorized by law.

(Ord. 537 § 4, 1969)