§ 3-191. Imposition.

Latest version.

There is imposed upon the sale of mixed drinks in the county a tax in the amount of three percent of the purchase price of the mixed drinks to the consumer. Each licensee shall be allowed a deduction of three percent of the amount of taxes collected as reimbursement for collection of said taxes; provided that said tax is not delinquent at the time of payment. A record of each sale will be made in writing and maintained for inspection by any authorized agent of the county.

(Ord. of 8-18-98)

                    
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