Chapter 3 ALCOHOLIC BEVERAGES*

Section 3-156 Levied on wholesale dealers.

     (a)    Except as provided in subsection (b), there is hereby  levied and imposed upon all wholesale dealers selling malt beverages within the city a specific excise tax computed on the basis of .4166  cent ($0.004166) per ounce or metric equivalent of malt beverages sold by each wholesale dealer  within the corporate limits of the city.

     (b)    All malt beverages sold in or from a barrel or bulk  container and being commonly known as tap or draft beer shall not be subject to the excise tax provided for in subsection (a), but in lieu thereof there is hereby levied and imposed upon each wholesale dealer selling such malt beverages within the corporate limits of the city an excise tax of six dollars ($6.00) for each barrel or bulk  container having a capacity of fifteen and one-half (151/2) gallons or metric equivalent sold by  such wholesale dealer within the city, and at a like rate for fractional parts thereof.

 (Code 1958,   5-61)