§ 7-12-2. Tax imposed—Amount—Term.

A.

There is levied and imposed a privilege tax to be paid to the collector of licenses and privileges of the city in the amounts and in accordance with the terms and conditions herein stated upon each person, firm, corporation, partnership or association who may be authorized to engage in the business of selling at retail alcoholic beverages for consumption on the premises within the city. The amount of privilege tax levied and imposed shall be as follows:

1.

Private club ..... $300.00

2.

Hotel and motel ..... $1,000.00

3.

Restaurant, according to seating capacity, on licensed premises:

75—125 seats ..... $600.00

126—175 seats ..... $750.00

176—225 seats ..... $800.00

226—275 seats ..... $900.00

276 seats and over ..... $1,000.00

B.

The amount of privilege tax aforesaid shall be for the period of one year commencing January 1 of each year and expiring on December 31 of each year, and shall be paid upon receipt of a license from the state authorizing the business of selling at retail alcoholic beverages for consumption on the premises. The original payment of the privilege tax shall be prorated for the remaining quarters or portions thereof, of that calendar year. This tax shall be effective from and after January 1, 1970.

(Code 1967, § 5-110; Code 1985, § 4-117; Ord. No. 604, § 2, 12-16-1969)