§ 4-9-1. Imposition; amounts; penalty.


Latest version.
  • (a)

    There is hereby imposed and levied by the County upon each and every person holding a mixed beverage restaurant license for an establishment located within the County, a County license tax in the following sums:

    (1)

    Persons operating restaurants, including restaurants located on premises of and operated by hotels and motels:

    (A)

    Two Hundred Dollars ($200.00) per annum for each restaurant with a seating capacity at tables for fifty (50) to one hundred (100) persons,

    (B)

    Three Hundred Fifty Dollars ($350.00) per annum for each restaurant with a seating capacity at tables for more than one hundred (100) but not more than one hundred fifty (150) persons, and

    (C)

    Five Hundred Dollars ($500.00) per annum for each restaurant with a seating capacity at tables for more than one hundred fifty (150) persons.

    (2)

    A private, non-profit club operating a restaurant located on the premises of such club, Three Hundred Fifty Dollars ($350.00) per annum.

    (b)

    Any person holding a mixed beverage restaurant license for an establishment located within the County who fails to pay the County license shall be guilty of a misdemeanor, and upon conviction thereof shall be punished in accordance with Section 1-1-12. (2-12-69; 1961 Code, § 25-62; 26-92-4.)