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HomeMy WebLinkAboutO-180ti/\ ORDINANCE NO. C S C) AN ORDINANCE TO AMEND SECTIONS 3,4,5, and 10 of ORDINANCE 141, AN ORDINANCE TO REGULATE THE SALE, DISTRIBUTICN•AND CONSUMPTION OF MALT AND BREWED BEVERAGES, AS DEFINED IN THE ALABAMA BEVERAGE CONTROL'ACT IN THE TOVjN OF FAIRHOPE AND WITHIN THE POLICL JURISDICTION THEREOF; TO REQUIRE A PERMIT BEFORE ENGAGING IN BUSINESS AS A WHOLESALER, DISTRIBUTOR AND/Oft JOBBER OR RETAILER OF SUCH MALT OR BREWED BEVERAGES;T0 PROVIDE A LICENSE TAX THEREON AND TO ENFORCE THE PROVISIONS OF THIS ORDINANCE AND TO PROVIDE FOR A PENALTY FOR ITS VIOLATION. BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF FAIRHOPE, ALABAMA: SECTION 1. Sections 3, 41 5 and 10 of Ordinance 141, an ordi- nance to regulate the sale, distribution and consumption of malt and brewed beverages, as defined in the Alabama Beverage Control Act, in the Town of Fairhope and within the police jurisdiction thereof; to require a permit before engaging in business as a wholesaler, distributor and/or jobber or retailer of such malt or brewed beverages to provide a license tax there- on and to enforce the provisions of this ordinance and to pro- vide for a penalty for its violation, be and the same are hereby amended to read as follows: SECTION 3. WHOLESALER, DISTRIBUTOR AND/OR JOBBER. (a) There is hereby levied on every person, firm, corporation or association who shall engage in business as a wholesaler, distributor and/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 Town of Fairhope, Ala- bama, a license or privilege tax to be measured and ascertained as,follo-vs: An amount equal to one and one-half cents on each twelve fluid ounces or fraction thereof of uch malt or brewed beverages sold or distributed, said amount to be due end payable on or before the 15th day ofthe calendar month next following such sales or distribution, and if not paid by said date,there shall be added to said amount a penalty ofl5% thereof. (b) Every such wholesaler, distributor and/or jobber shall'before engaging in such business file with the Town Clerk of the Town of Fairhope a written statement under oath contain- ing full data regarding the business he intends to carry on, in- cluding the location of his business, whether or not such whole- saler, distributor and/or jobber is a natural person, a corpora- tion, a partnership or association and if not a natural person, the name of the persons composing the partnership or association, and their residences and if a corporation, the offficers and per- sons holding the capital stock and their residences. SECTION;4. RETAILERS. (a) There is hereby levied upon all persons,firms, corporations or associations who shall engage in the business of selling, within the corporate limits of the Town of Fairhope, Alabama, as a retailer, malt or brewed beverages 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 followss An amount equal to one and one-half cents on each twelve fluid ounces or fractional part thereof of such malt or brewed beverages sold or distributed, to be consumed on the prembes 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. Said tax shall be paid to the Town Clerk and a receipt issued therefor to the payer of such tax. (b) Any person, firm, corporation or association engaged as a retailer of such malt or brewed beverages pur- chased in whole from a whclesaler, distributor and/or jobber on which the tax herein levied has been paid, shall not be re. giired to pay the additional amount of one and one-half cents on each twelve fluid ounces or fractional part thereof: pro- vided, however, that in order to obtain this exemption such retailer must, on or before the 15th day ofeach month, file with the Tovm Clerk of the Tovm of Fairhope, Alabama, a sworn written statement showing every purchase'by such retailer during the preceding calendar month, and as well the,name of the whole- saler distributor and/or jobber from whom the same was pur- chaseA. the amount of each purchase and the date of each pur- chase. SECTION 5. POLICE JURISDICTION. There is hereby levied upon every person, firm, corporation or association engaging in business as a wholesaler, distributor and/or jobber or re- tailer of malt beverages of an alcoholic content not in excess of 4°% by weight and 5% by volume, witl�ottt the corporate limits of the Town of Fairhope but within the police jurisdiction thereof, a license or privilege tar in an amount equal to r the one-half the amount of the license tax levied for engaging in such business within the corporate limits of the Town of Fairhope, namely, three -fourths of one cent on each twelve fluid ounces or fractions thereof of such malt or brewed beverages, such license to be paid for in the manner and at the time and the place herein specified for engaging in such business within the corporate limits of the Town of Fairhope, and such persons, firms, corporations or associations engaging in -such business shall be subject to all of the other provisions of this ordinance applicable within the corporate limits of the Town of Fairhope. The tax levied in this section shall be paid to the Town Clerk and receipt therefor issued by said Clerk. Provided, a retailer purchasing in whole from a wholesaler, distributor and/or jobber malt or brewed beverages on which the tax has been paid, shall not be required to pay the tax levied in this section. SECTION 10. If any person, firm, corporation or associa- tion required to pay a license or privilege tax hereunder shall fail or refuse to make report thereof, the Town Council may cause to be made an assessment of the tax owing by such person, firm, corporation or association from such evidence as it can obtain, and when such assessment is made, it shall give notice to the person owing such tax of the amount of such assessment, and such person may contest the same within five days, such contest to be before the Town Council of the Town of Fairhope, at which said contest the tax payer may adduce such evidence before the Town Council as he shall see fit to show the amount of tax owing by him or that none is owing and the Town Council may likewise adduce or cause to be adduced before it evidence to sustain the assessment of such tax or to prove the amount owing by such tax payer; and on such hearing the said Council shall hear all the evidence and shall make a final assessment of such tax. The tax payer may appeal to the Circuit Cotirt from any assessment made against him, the same to be taken in the manner provided for appeals from the Recorder's Court, such appeal to be taken within the time provided for appeals from the Recorder's court. If no appeal is taken within such time, the tax shall be due on demand. Provided that before taking an appeal under this section, the tax payer must pay the amount of tax ascertained and assessed by the Town Council or give bond double the amount as ascertained and assessed with surety approved by the Clerk of the Circuit Court, such Lond payable to the Town of Fairhope, and conditioned that if he shall not perfect such appeal, he shall pay the amount ofthe tax assessed by the said Town Council, or if he shall prosecute said appeal and shall fail therein, he shall pay such tax as shall be founddue and assessed by the Circuit Court ofBaldwin County, Alabama; and in addition thereto such tax payer, on taking such appeal, shall also give security for costs in such amount and with such sureties as shall be approved by the Clerk of the Circuit Court ofBaldwin County, Ala- bama. If the Town Council shall not be satisfied with the return made by any person, firm, corporation or association of such part of the license tax, the Town Council may proceed to investigate the same and make such assessment as it shall deem proper, and such tax payer shall have the right to contest and appeal from the assessment in the manner hereinabove provided for where no return is made. If no appeal is taken, the tax shall be due on demand. If any person firm, corporation or association shall fail or refuse to pay the tax upon any return made by him, or upon any assessment made by the Town Council upon demand, col- lection thereof shall be enforced by attachment. The provisions of this ordinance for the assessment aild collection of a license tax levied hereunder are cumulative and shall not be construed to repeal any ordinance heretofore passed, or to be in conflict with any ordinance hereafter passed by the Town Council, relative to the assessment and collection of license taxes, nor prevent the Town from proceeding under any statute of the State of Alabama heretofore or hereafter adopted regulating and provided for the assessment and collection of license taxes to municipal corporations. SECTION 2. This ordinance shall go into effect January 1, 1948. SECTION 3. That all ordinances and parts of ordinances in con- flict herewith be and the same are hereby repealed. Adopted December 23, 1947. Attest: Clerk. Approved-, Mayor.