§ 3-111. Policy; purpose of article.  


Latest version.
  • The city council hereby finds, determines and declares that, considering the nature of the business of selling at retail 3.2 beer and malt, vinous and spirituous liquors for beverage purposes, and the relation of such business to the public welfare, as well as the relation thereof to the expenditures required of the city and a proper, just and equitable distribution of tax burdens within the city and all other penalties proper to be considered in relation thereto, that the classification of such business as a separate occupation is reasonable, proper, uniform and nondiscriminatory and that the amount of tax imposed by this article is reasonable, proper, uniform and nondiscriminatory and necessary for a just and proper distribution of tax burdens within the city.

(Code 1961, § 4-50)