§ 3-33. Per liter tax on wine.

Latest version.

There is hereby levied and imposed on the first sale or use of wine by the package an excise tax at the maximum amount prescribed by state law per liter or a proportionate tax at like rates on all fractional parts of a liter. The manner of imposition, payment and collection of this tax shall be the same as set out in section 3-30 of this chapter, dealing with distilled spirits and alcoholic beverages.

(Ord. No. 2007-14, 7-23-2007)

                    
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