§ 4-26. Malt beverage excise taxes.

(a)

Except as provided in subsection (b), there is hereby levied and imposed upon each wholesale dealer selling malt beverages within the city, an excise tax in the amount of $0.4166 cents ($0.004166) per ounce of malt beverages sold by such wholesale dealer within the corporate limits of the city.

(b)

Malt beverages sold in or from a barrel or bulk container, and commonly known as tap or draft beer, shall not be subject to the excise tax provided in subsection (a); but in lieu thereof there is hereby imposed upon each wholesale dealer selling such malt beverages within the corporate limits of the city an excise tax of six dollars ($6.00) for each barrel or bulk container having a capacity of fifteen and one-half (15½) gallons sold by such wholesale dealer within the city, and at a like rate for fractional parts thereof.

(c)

The excise taxes provided for in this section shall be in addition to any license fee, tax or charge which may now or in the future be imposed upon the business of selling malt beverages at retail or wholesale, within the corporate limits of the city.

(d)

Failure to make a timely remittance of the taxes imposed in this section shall render a wholesale dealer liable for a penalty equal to twenty-five (25) percent of the total amount due during the first thirty-day period following the date such remittance was due and a further penalty of one (1) percent of the total amount due for each successive thirty-day period or any portion thereof, during which such remittance is not filed. The filing of a false or fraudulent report required by state law shall render the wholesale dealer making such report liable for a penalty equal to fifty (50) percent of the amount of the remittance which would be required under an accurate and truthful report.

(e)

Failure to make a timely report or remittance, or the filing of a false or fraudulent report shall also constitute grounds for the revocation of the business license issued by the city to the wholesale dealer.

(Ord. No. 81-05, § I, 10-6-05)