§ 10-9. Alcoholic beverages.

(a)

Every person engaged in selling or dispensing alcoholic beverages shall pay the following license taxes:

(1)

For each retail mixed alcoholic beverage license .....$ 100.00

(2)

For each retail on-premises beer license .....20.00

(3)

For each retail off-premises beer license .....20.00

(4)

For each retail off-premises wine and beer license .....37.50

(5)

For each retail on- and off-premises wine and beer license .....75.00

(6)

For each retail on-premises wine and beer license .....37.50

(b)

No license shall be issued under this section to any person, unless such person shall hold, or shall secure simultaneously therewith, the proper state license required by state law, which state license shall be exhibited to the commissioner of revenue.

(c)

Each license issued under this section shall be in lieu of a merchant's or restaurant's license on that portion of the business of the licensee covered thereby, but no such license shall relieve any licensee of any other county license required by this chapter or any other ordinance.

(d)

No license required under this section shall be transferable from one person to another, but may be amended to show a change in the place of business within the county. (4-21-88, § 18; 3-20-08.)