§ 6-38. Beer and wine retailers.

(a)

Every retail merchant selling beer or wine shall pay, in addition to the license tax and fees imposed under this Code, an annual license tax of $20.00.

(b)

No license shall be issued to any person pursuant to the terms of this section, unless such person shall have secured and have in force the proper state license provided by law.

(c)

In imposing retail merchant's license taxes measured by gross receipts under any other section of this chapter, there shall be included the gross receipts from the sale of beer and wine in the basis for measuring such license taxes. No beer and wine license tax assessed under this section shall be construed as exempting any licensee from any retail merchant's license taxes required under this Code, or from any mixed alcoholic beverage license taxes required under this Code.