HomeMy WebLinkAboutO-705ORDINANCE NO.
AN ORDINANCEiOF THE CITY OF FAIRHOPE PROVIDING THAT THE CODE OF
ORDINANCES, CITY OF FAIRHOPE, ALABAMA, BE AMENDED BY:
ADOPTING BY REFERENCE THE UNIFORM BEER TAX ACT (ACT 82-344
OF THE ALABAMA LEGISLATURE 1982 REGULAR SESSION) SECTION
28-3-190-199 CODE OF ALABAMA (1975 AS AMENDED) WHEREIN IT
SHALL BE APPLICABLE TO THE CITY OF FAIRHOPE, ALABAMA:
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAIRHOPE,
ALABAMA:
That the Uniform Beer Tax Act (Act 82-344 of the
Alabama Legislature, 1982 Regular Session) Section
28-3-190-199 Code of Alabama (1975 as Amended) is
hereby adopted by reference wherein it shall be
applicable to the City of Fairhope and a violation of
such law, its terms and conditions, shall be a
violation of the Code of Ordinances of the City of
Fairhope and punishable as provided by law, including
but not limited to the following:
(a) Any person, firm or corporation commiting any
offense within the corporate limits of the City or
within the police jurisdiction thereof, which is
declared to be unlawful by Section 28-3-192 of the Code
of Alabama (1975) shall be guilty of an offense against
the city and may be punished as prescribed therein or
as otherwise prescribed by law.
(b) Any person, firm or corporation failing to pay the
tax due in a timely manner to the City as required by
Section 28-3-193 of the Code of Alabama (1975 ) shall be
subject to the penalties prescribed in said section.
REVISING SECTION 4-23(a) OF SAID CODE, PROVIDING THAT THE
LICENSE FEE THEREIN BE INCREASED.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAIRHOPE,
ALABAMA:
Section 1. That Section 4-23(a) of the Code of
Ordinances of the City of Fairhope, Alabama, be
amended so that such section shall read as follows:
"Sec. 4-23(a) Beer on/off premises retail license.
There is hereby established as an annual license
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Three eighths (3/8) of the proceeds of the tax
levied hereunder may be used for any municipal
purpose.
Five -eighths (5/8) of the proceeds of such tax
shall be retained.in a fund designated as
"Fairhope Recreational Fund" and shall be used for
the acquisition of lands, buildings, 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.
REVISING SECTION 4-28 OF SAID CODE, PROVIDING FOR A TAX OF
WHOLESALERS WITHIN THE POLICE JURISDICTION, PAYMENT THEREOF,
A STATEMENT TO BE FILED BY WHOLESALERS AND DISTRIBUTION OF
THE TAX.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAIRHOPE,
ALABAMA:
Section 5. That section 4-28 of the Code of Ordinances
be amended so that such section shall read as follows:
"Section 4-28. There is hereby levied upon every
person engaging in business as a wholesaler,
distributor, jobber or retailer of beer without
the corporate limits of the city but within the
police jurisdiction thereof, a license or
privilege tax in an amount equal to one-half (1/2)
the amount of the license tax levied for engaging
in such business within the corporate limits of
the city, namely: .8125 cents per four (4) fluid
ounces or fraction thereof of such beer, such
license to be paid for in the manner and at the
time and place herein specified for engaging in
such business within the corporate limits of the
city, and such persons engaging in such business
shall be subject to all of the other provisions of
this article applicable within the corporate
limits of the city.
Three eighths (3/8) of the proceeds of the tax
levied hereunder may be used for any municipal
purpose. Five -eighths (5/8) of the proceeds of
such tax shall be retained in a fund designated as
the "Fairhope Recreational Fund" and shall be used
for the acquisition of land, buildings, 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.
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fee for a beer on/off premises retail license
within the city limits in the amount of Seventy
Five ($75.00) dollars. This license allows the
sale of beer only at retail for on -premises and
off premises consumption."
REPEALING SECTION 4-27 OF SAID CODE, AND DECLARING SAME TO
BE NULL AND VOID AND OF NO EFFECT AND ADOPTING A SUBSTITUTE
SECTION 4-27, PROVIDING FOR A TAX ON WHOLESALERS SELLING
WITHIN THE CORPORATE LIMITS, PAYMENT THEREOF, A STATEMENT TO
BE FILED BY WHOLESALERS AND DISTRIBUTION OF THE TAX.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAIRHOPE,
ALABAMA:
Section 3. That Section 4-27 of the Code of Ordinances
of the City of Fairhope, is hereby repealed and
declared null and void and of no effect.
Section 4. That a substituted Section 4-27 of the Code
of Ordinances of the City of Fairhope is hereby adopted
so that such section shall read as follows:
"Section 4-27(a) There is hereby levied on every
person who shall engage in business as a
wholesaler, distributor or jobber of beer in the
corporate limits of the city a license or
privilege tax to be measured and ascertained as
follows: an amount equal to 1.625 cents per four
fluid ounces or fraction thereof of such beer sold
or distributed, said amount to be due and payable
on or before the fifteenth day of the calendar
month next following such sales or distribution,
and if paid by said date or within ten (10) days
thereafter there shall be allowed a discount of
two and one-half percent.
Every such wholesaler, distributor and jobber
shall, before engaging in such business, file with
the city license clerk a written statement under
oath containing full data regarding the business
such person intends to carry on, including the
location of such person's business, whether or not
such wholesaler, distributor or jobber is a
natural persons, a corporation, a partnership or
association, and if not a natural person, the
names'of their residences, and if a corporation,
the officers and person holding the capital stock
of the corporation and their residences.
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REVISING SECTION 4-29 OF SAID CODE, PROVIDING THAT RECORDS
BE RETAINED, RETURNS BE FILED, INSPECTION OF RECORDS AND
ADOPTION OF A RETURN FORM.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAIRHOPE,
ALABAMA.-
Section 6. That Section 4-29 of the Code of
Ordinances of the City of Fairhope, Alabama, be
amended so that such section shall read as
follows:
"Sec. 4-29 . It shall be the duty of every
wholesaler beer licensee to maintain accurate
records of all sales transacted within the City
and/or police jurisdiction and to render unto the
City License Clerk on or before the 15th day of
each month for the previous month all taxes due
and payable along with a sworn return, certifying
the amount of sales by volume within the City
and/or the police jurisdiction the name and
address of each vendee and the tax due on a form
to be approved by the City License Clerk, which
may be amended from time to time.
Section 7. The provisions of this ordinance are
hereby declared to be severable. In the event any
court of competent jurisdiction should hold any
provisions hereof to be invalid or unenforceable,
such holding shall not invalidate or render
unenforceable any other provision of this
ordinance.
Section 8. This ordinance shall become effective
after due publication as required by law, but in
no event sooner than 12:00 #.m., September 30,
1982. Mi ON%(,#-f
Section 9. The provision of this ordinance shall
be included and incorporated in the Code of
Ordinances, as an addition or amendment thereto,
and shall be appropriately renumbered to conform
to the uniform system of the Code.
ADOPTED THIS �% da
4EVELY. PHILLIPS,
CITY CLERK
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