§ 10-501. Rates of tax on beverages of high alcoholic content.

Excise or license taxes are imposed upon dealers of alcoholic beverages referred to in this article at the following prices and rates:

(1)

Liquors and sparkling wines at the rate of $0.40 per standard wine gallon or fraction thereof.

(2)

Still wines having an alcoholic content of 14 to 24 percent volume, at the rate of $0.10 per standard wine gallon or fraction thereof.

(3)

Still wines having an alcoholic content of under 14 percent by volume, at the rate of $0.05 per standard wine gallon.

(4)

Barrels containing not over 50 gallons for still wines containing 14 to 24 percent of alcohol by volume, at the rate of $0.10 per standard wine gallon in such containers.

(5)

Kegs containing not over five gallons and still wines containing 14 to 24 percent alcohol by volume, at the rate of $0.10 per standard wine gallon in such containers.

(6)

Barrels containing still wines having under 14 percent of alcohol by volume, at the rate of $0.05 per standard wine gallon in such containers.

(7)

Kegs containing not over five gallons of still wines having under 14 percent of alcohol by volume, at the rate of $0.05 per standard wine gallon in such containers.

(8)

Barrel, keg or bottle for still wines having an alcoholic content in excess of 24 percent by volume, at the rate of $0.40 per standard wine gallon.

(9)

Beer, ale, stout, lager beer, porter and the like, together with any other beverages of high alcoholic content up to 24 percent of alcohol by volume shall take the same rate of tax as provided for in subsections (1) to (8) in this section.

(Code 1956, § 5-81; M.C.S., Ord. No. 27173, § 1, 11-3-16, eff. 1-1-17)