§ 6-36. Licenses.

(a)

Each wholesaler designated with the state revenue department to serve this county or municipality shall, upon written application, be issued a permit on an annual basis for operation as a wholesale dealer.

(b)

The applicant for a retail license shall pay to the city clerk at the time his license is received an annual license fee as fixed from time to time by the city for operation for one year beginning on January 1; or half this amount if the license is issued during the last six months of the license year. Such licenses shall not be transferable from one person to another and shall not be transferable from one location to another except with the expressed approval of the licensing body of the city.

(c)

In addition to the retail license fee, there is assessed a local excise tax, as set and regulated by state law.

(d)

This assessment shall be paid and collected in the following manner:

(1)

The local excise tax shall be paid by the wholesale dealers to the city by the tenth of each month, based upon the units of beer and wine sold during the previous month. Interest shall accrue on late payments at the rate of nine percent per annum.

(2)

The wholesale dealers shall keep true and correct records of all sales and shipments and shall render a sworn statement of the records accompanying the monthly report to the city.

( Ord. No. 041816 , § 1, 4-18-2016; Ord. No. 101617A , § 1, 10-16-2017)