HomeMy WebLinkAboutO-558ORDINANCE NO. 558
AN ORDINANCE TO AMEND SECTION 3-17 OF THE CODE OF
ORDINANCES OF THE CITY OF FAIRHOPE, ALABAMA TO RAISE
THE TAX THEREIN FROM TWO AND ONE/HALF CENTS (22cents)
TO FOUR CENTS ($0.04) TO READ AS FOLLOWS:
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAIRHOPE,
ALABAMA THAT SECITON 3-17 BE AMENDED TO READ AS FOLLOWS:
That Section 3-17 License tax - Within corporate limits;
written statements required in certain instances; disposition
of proceeds.
(a) WHOLESALERS, DISTRIBUTORS OR JOBBERS. There is hereby
levied on every person who shall engage in business as a whole-
saler, distributor or jobber of malt or brewed beverages of an
alcoholic content not in excess of 4% by weight and 5% by volume
in the corporate limits of the City, a license or privilege tax
to be measured and ascertained as follows:
An amount equal to four cents on each twelve
fluid ounces or fraction thereof of such malt
or brewed beverages sold or distributed, said
amount to be due and payable on or before the
15th day of the calendar month next following
such sales or distribution, and if not paid by
said date, there shall be added to each said
amount a penalty of 15% thereof.
Every such wholesale, distributor and jobber shall, before
engaging in such business, file with the City Clerk a written
statement under oath containing full data regarding the business
he intends to carry on, including the location of his business,
whether or not such wholesale, distributor or jobber is a
natural person, a corporation, a partnership or association, and
if not a natural person, the names of the persons composing the
partnership or association, and their residences, and if a corp-
oration, the officers and persons holding the capital stock of
the corporation and their residences.
Three -eights of the proceeds of the tax levied hereunder
shall be covered into the City Treasury and may be used for any
municipal purpose. Five -eights of the proceeds of such tax
shall be covered into a fund designated as "Fairhope Recreational
Fund" and shall be used for the acquisition of lands, buildings
and equipment and facilities for recreational and park purposes
and for maintenance, development and operation of recreational
facilities and public parks, for the City and its people.
(b) RETAILERS. There is hereby levied upon all persons
who shall engage in the business of selling, within the cor-
porate limits of the City, as a retailer, malt or brewed vev-
erages of an alcoholic content not in excess of 4% by weight and
5% by volume, to be consumed on the premises, or to be carried.
or delivered to the address of the purchaser, a privilege or
license tax to be measured or ascertained as follows:
An amount equal to Four Cents on each twelve fluid
ounces or franctional part thereof of such malt or
brewed beverages sold or distributed, to be consumed
on the premises or to be carried or delivered to the
address of the purchaser; said amount to be due and
payable on or before the 15th day of the calendar
month next following such sales, and if not paid by
said date, there shall be added to said amount a
penalty of 15% of such amount.
Any person engaged as a retailer of such malt or brewed
beverages purchased in the whole from a wholesaler, distributor
or jobber on which the tax herein levied has been paid, shall
not be required to pay the additional amount of Four Cents on
each twelve fluid ounces or fractional part thereof; provided
however, that in order to obtain this exemption, such retailer
must, on or before the 15th day of each month, file with the
City Clerk a sworn written statement showing every purchase
by such retailer during the preceding calendar month, as well
as the name of the sholesaler, distributor or jobber from
whom the same was purchased, the amount of each purchase and
the date of each purchase.
Three -eights of the proceeds of the tax levied hereunder
shall be covered into the City Treasury and may be used for an
municipal purpose. Five -eights of the proceeds of such tax
shall be covered into a fund designated as the "Fairhope
Recreational Fund" and shall be used for the acquisition of
lands, building and equipment and facilities for recreational
and park purposes and for maintenance, development and opera-
tion of recreational facilities and public parks for the City
and its people.
All other Ordinances in conflict herewith are hereby repealed.
This Ordinance shall take effect upon its due adoption and
publication as required by law.
ADOPTED THIS THE loth DAY OF NOBEMBER, 1975.
s �S F /1
Mayor
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Attest : S Moo re --
City Clerk