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|Municipal Code Reference:||3-44|
|CAPS Code Reference:||1002920057573|
|Tax Return Form Code:||Form 7573|
|Procedure:||The Liquor Tax applies to businesses that sell alcoholic beverages which must collect taxes as outlined and remit them to the City.|
|Exemptions, Deductions and Credits:||Purchases of alcoholic beverages that are not considered taxable include purchases of an alcoholic beverage by a passenger on a interstate carrier and purchases of an alcoholic beverage by any church or religious organization where it will be used for sacramental purposes.|
|Rulings and Procedures:||Liquor Tax Amendment effective 7-1-2020|