§ 6-37. Excise tax on wholesale wine sales.

Latest version.

There is levied upon each wholesale dealer selling wine at wholesale outside of the municipalities of the county an excise tax as follows: An excise tax on the first sale or use of wine by the package which tax shall be $0.22 per liter and a proportionate tax at the same rate on all fractional parts of a liter. The taxes imposed by this provision shall not be levied with respect to any sales of wine or beer which are exempt from taxation by federal or state law.

(Ord. of 2-10-2009, § 3)

                    
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