§ 6-22. Wholesale tax.

Every person selling at wholesale in barrels, bottles, or other containers, in quantities of not less than one case or container to a customer within the town, shall pay therefor an annual tax as follows:

(1)

Where such wholesaler sells at wholesale only malt beverages or wine as defined in G.S. 18B-101, as amended, the tax shall be, per annum: $37.50.

(2)

Where such wholesaler sells at wholesale both malt beverages and wines as defined in G.S. 18B-101, the tax shall be, per annum: $62.50.

(3)

If any wholesaler maintains more than one place of business or storage warehouse from which orders are received or beverages are distributed, a separate license tax shall be paid for each separate place of business or warehouse.

(4)

The owner or operator of every distributing warehouse selling, distributing or supplying to retail stores beverages enumerated in this section shall be deemed wholesale distributors within the meaning of this section and shall be liable for the tax imposed hereby.

(Ord. No. 2018005, § 110.05, 2-27-2018)