HomeMy WebLinkAboutO-720Le,
ORDINANCE NO. �o2O
AN ORDINANCE TO AMEND SECTION 4-47 (a) OF THE CODE
OF ORDINANCES, CITY OF FAIRHOPE, ESTABLISHING THE
AMOUNT OF LIQUOR AND WINE TAX TO BE PAID THE CITY.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAIRHOPE,ALABAMA,
AS FOLLOWS:
SECTION ONE: Section 4-47 (a) of the Code of Ordinances, City of
Fairhope, is hereby amended to read as follows:
"Sec. 4-47. Liquor and wine taxes --Generally; levied.
(a)Within the corporate limits. There is hereby levied a
tax in addition to all other license fees and taxes im-
posed by law or ordinance against any person other than
the state alcoholic beverage control board, who sells
alcoholic beverages within the city (excepting beer),
a tax to the city in the amount of ten (10) per cent of
the purchase price paid for all liquor or wine bought
by the licensee for use or resale in the licensed busi-
ness. 'Purchase price' as used herein is defined as the
gross or total price paid to the state alcoholic bever-
age control board wholesale store or any other source,
including any federal or state taxes paid at the time
of purchase, and there shall be no deduction from the
gross sale price not specifically provided for herein."
SECTION TWO: Section 4-47 (b), half -tax in police jurisdiction,
shall remain as written.
SECTION THREE: This ordinance shall take effect immediately upon
due adoption and publication as required by law.
ADOPTED THIS c; "7 DAY OF 1983.
V-40