§ 194.101 - Special tax rates.

(a) Previous rates. Prior to January 1, 1988, the special (occupational) taxes imposed on dealers in liquors and beer were as follows:

(1) Annual (tax year) rates:

Wholesale dealer in liquors (spirits, wines, beer)$255.00Wholesale dealer in beer (beer only)123.00Retail dealer in liquors (spirits, wines, beer)54.00Retail dealer in beer (beer only)24.00

(2) Monthly (calendar month) rates:

Limited retail dealer (spirits, wines, beer)$4.50Limited retail dealer (wines, beer)2.20

(b) Current rates. Effective January 1, 1988, special (occupational) taxes are imposed on dealers in liquors and beer at the following rates:

Wholesale dealer in liquors (spirits, wines, beer)$500Wholesale dealer in beer (beer only)500Retail dealer in liquors (spirits, wines, beer)250Retail dealer in beer (beer only)250