§ 3-253. Wholesale sales of beer.

There is levied an excise tax on all beer sold by wholesalers to retail consumption dealers and retail package dealers in the city at the highest rate allowed by the state, but not less than the following:

(1)

Where beer is sold in or from a barrel or bulk container, six dollars ($6.00) on each container sold containing not more than fifteen and one-half (15½) gallons, and a proportionate tax at the same rate on all fractional parts of fifteen and one-half (15½) gallons; and

(2)

Where beer is sold in bottles, cans or other containers, except barrel or bulk containers, a tax of five cents ($0.05) per twelve (12) ounces, and a proportionate rate on all fractional parts of twelve (12) ounces.

Beer which contains less than one-half (½) of one (1) percent alcohol by volume shall not be subject to such tax. Such tax shall be paid to the city clerk by the wholesaler selling the beer to any retail consumption dealer or retail package dealer on or before the tenth day of the following calendar month, along with a report of the wholesaler's gross sales of beer in the city during the reporting period on forms prescribed by the city clerk.

(Ord. No. 147, 11-11-02)