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Source-Ord-1201 A1-0643
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cr ane - ORDINANCE NO. 1201
Pp om
rs, AN“ORDINANCGE TO LEVY AN ADDITIONAL LICENSE TAX ON PERSONS,
, FIRMS, CORPORATIONS, ASSOCIATIONS, AND OTHER LICENSED
RETAILERS ENGAGED IN THE BUSINESS OF SELLING, STORING, OR
RECEIVING ANY MALT OR BREWED BEVERAGES AS DEFINED IN
TITLE 29 OF THE CODE OF ALABAMA, 1940, WITHIN THE CORPORATE
LIMITS OF THE CITY OF PRICHARD AND THe POLICE JURISDICTION ;
THEREOF; TO PROVIDE FOR THE ENFORCEMENT OF SAID ORDINANCE; _A
, TO PROVIDE PENALTIES FOR ITS VIOLATIONS; TO REPEAL CERTAIN
- CONFLICTING ORDINANCES.
, \. BE TT ORDAINED BY THE CITY COUNCIL OF THE GLTY OF PRICHARD,
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ALABAMA, as follows: 4 ~
SECTION 1: In addition to all other taxes now imposed by law
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q r~ and” ‘orpinance there is hereby levied a license or privilege tax on
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every person, firm or corporation, association licensed as a retailer |
> : as that term is defined in Section 1, Title 29, of the Code of
“Alabama, 1940, who is engaged in the business of selling at retail,
storing or receiving within the corporate limits of the Cityhéf
Prichard, any malt or brewed beverages as defined in Section 1, Title ,
29, Code of Alabama, 1940, which tax shall be measured by and grad-
uated in accordance with the volume of sales of such person, firm, |
corporation, or association and shall be in the amount of two cents “
(2¢) on each twelve (12) fluid ounces or fractional part thereof. |
SECTION 2: In addition to all other taxes now imposed by law and
ordinance, there is hereby levied a license or privilege tax on
every person, firm, corporation or association licensed as a retailer |
as that term is defined in Section 1, Title 29, of the Code of Alabama,
—— Isa, who is’ engaged in the business of selling at retati,; storing
or receiving within the police jurisdiction of the City of Prichard |
any malt or brewed beverages as defined in Section 1, Title 29,
Code of Alabama, 1940, which tax shall be ‘measured by and graduated
in aceordance with the volume of sales of such person, firm, corpor-
ation or association and shall be in the amount of one cent (1¢) /
on each twelve (12) fluid ounces or fractional part thereof.
SECTION 3: It shall be the duty of each person, firm, corporati
or association licerised dx a retailer of that firmas defined in {|
Section 1, Title 29, Code of Alabama, 1940, who is engaged in the
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business of selling at retail, storing or receiving within the-
corporate limits of the City of Prichard or within the police jurisdic-
tion of the Gity of Prichard to transmit to the City Clerk, of
the City of Prichard, on or before the 20th day of each calendar
sO
month a license tax payment due from him during the preceding
month pursuant to this ordinance together with a written statement
sworn to and subscribed by such retailer stating the date and number
of cases received and the number of bottles or tins of 12 fluid
ounces or fractions thereof received during said preceding month,
pursuant to this ordinance.
SECTION 4: GONSTRUCTION.
(a) This ordinanee shall not be construed to tax interstate
commerce of any business of the United States Government or any
branch or agency thereof.
(b) This ordinance shall not be construed to apply to any such
beverages stored for the purpose of resale or reshipment outside the
City and its police jurisdiction and which are actually resold or
reshipped.
(c) This ordinance shall not be construed to repeal any of the
| provisions of any other ordinance or of the general license code
of the Gity, but shall be held to be cumulative.
_SECTION 5: SEVSRABILITY. Each and every provision of this
ordinance is hereby declared to be an independent provision and the
holding of any provision hereof to be void or invalid shall not affect
any other provision hereof, and it is hereby declared that the other
provisions of this ordinance would have been enacted regardless of
any provision which might be held invalid.
SECTION 6: PENALTY.
(a) Any person, firm, or corporation violating any of the
provisions of this ordinance shall, upon conviction, be punished by
a fine of not more than $100 and may, in addition, be sentenced to
jail or hard labor for the City of Prichard for a period not to
exceed six (6) months. Each violation shall constitute and be deemed
to be a separate offense against the City.
Y (bo) Any person, firm, or corporation or association, licensed
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by the City of Prichard as a retailer or licensed by the City of
Prichard to store or have on its premises malt or brewed beverage
who fails to pay the tax required by this ordinance, in Sections 1
and 2, by the 20th of the month as set out and required in Section
3 Of this ordinance, said license shall be immediately revoked.
SECTION 7: EFFECTIVE DATE. This ordinance shall become
effective upon its adoption and publication as provided by law.
ADOPTED THIS lst DAY OF MAY, 1969.
APPROVED:
ATTEST:

