§ 4-132. Malt beverages.

There is levied an excise tax on the sale of malt beverages within the county as follows:

(1)

Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax pursuant to the fee schedule on each container sold containing not more than 15½ gallons and a proportionate tax at the same rate on all fractional parts of 15½ gallons; and

(2)

Where malt beverages are sold in bottles, cans or other containers, except barrel or bulk containers, a tax pursuant to the fee schedule per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.

(Ord. of 3-22-2011)