4-223. Authority of cities and towns to tax transactions involving spirituous liquors; prohibitions
A. In addition to the taxes provided for in this chapter, incorporated cities and towns shall have the power to levy a tax on the privilege of engaging or continuing in the business of selling spirituous liquor at retail within their corporate limits and to impose a permit tax or fee, but this section shall not apply to wholesalers licensed under section 4-209.
B. This section shall not be construed to give to incorporated cities and towns power to prohibit the manufacture, sale, distribution, and disposal of intoxicating liquors.Section: Previous 4-210.02 4-211 4-212 4-213 4-214 4-221 4-222 4-223 4-224 4-226 4-227 4-227.01 4-228 4-229 4-241 Next
Last modified: October 13, 2016