Legal Documents of Mountain City

There is hereby imposed on the business of selling, distributing, storing, or manufacturing beer an annual privilege tax of one hundred dollars ($100.00). Any person, firm, corporation, joint-stock company, partnership, or other association engaged in the sale, distribution, storage, or manufacture of beer shall remit the tax, due and payable on January 1 of each calendar year, to the Town of Mountain City. At the time a new permit is issued to any business subject to this tax, the permit holder shall be required to pay the privilege tax on a prorated basis for each month or portion thereof remaining until the next tax payment date. (Ord. #1632, May 2019)