§ 4-28. Fees; procedure and fee for executors, administrators, etc.

(a)

Before engaging in the business of dealing in alcoholic beverages having an alcoholic content of more than six (6) per cent by volume, all persons shall apply for and obtain from the tax collector for the city annually, dating from January 1 of each year, an annual permit to conduct each separate business located within the corporate limits of the city and shall pay for each permit according to the following schedule:

(1)

Manufacturers, for each establishment ..... $500.00

(2)

Wholesalers, for each place of business ..... 500.00

(3)

Retailers:

a.

Class A-General, for each place of business ..... 500.00

b.

Class B, for each place of business ..... 500.00

(b)

The fee for any alcoholic beverage permit issued after July 1st in any year for any new business is one-half the annual fee.

(c)

Any person not otherwise a dealer in alcoholic beverages coming into possession of any alcoholic beverages as executor, administrator, trustee, or other fiduciary, as security for or in payment of a debt, or as an insurer (or its transferee of assignee) for the salvage or liquidation of an insured casualty or damage or less may sell the beverage in one (1) lot or parcel to a duly licensed wholesale or retail dealer without qualifying as a dealer. However, immediately after taking possession of the alcoholic beverages, the person shall register with the tax collector and furnish to him a detailed list of the alcoholic beverages and post with the tax collector a bond in such amount as the collector deems sufficient to protect the city from any taxes due on the alcoholic beverages. The person shall pay to the collector a registration fee of ten dollars ($10.00), which fee shall permit the sale of only the alcoholic beverages detailed in the registration request.

(Ord. No. 11-1979, § A, 5-14-79; Ord. No. 70-1996, § 2, 7-22-96)