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For each retail druggist's license ................................ $ 10.00 <br /> <br />The above licenses shall not be in lieu of merchants licenses <br /> <br />or restaurant licenses herein provided for and in calculating <br /> <br />merchants and restaurant licenses, sales of alcoholic beverages <br /> <br />bought or sold, as the case may be, shall be included in deter- <br /> <br />mining the amount of such merchants and restaurant licenses; <br /> <br />provided, that in the case of a beer wholesaler or wine dis- <br /> <br />tributor in determining the wholesale merchant's license <br /> <br />tax there shall be disregarded purchases of wine or beer, as <br /> <br />the case may be, to an amount which would be necessary to <br /> <br />produce a wholesale merchants license tax equal to the whole- <br /> <br />sale beer license or wholesale wine distributor's license, as the <br /> <br />case may be, herein above provided. These licenses are not <br /> <br />transferable. <br /> <br />(b) It shall be unlawful for any person holding a state li- <br /> <br />cense for sale of mixed alcoholic beverages to make any sales <br /> <br />of such beverages at premises within the city without first <br /> <br />obtaining a city license from the commissioner of revenue. <br /> <br />Every holder of such state license shall be entitled to such <br /> <br />city license upon payment of the appropriate tax set out here- <br /> <br />inbelow: <br /> <br />(1) For every public restaurant, including restaurants <br /> <br />located on premises of and operated by hotels or motels, with <br /> <br />a seating capacity at tables of fifty to one hundred persons, <br /> <br />inclusive, two hundred dollars per annum. <br /> <br />(2) For every such public restaurant with a seating ca- <br /> <br />pacity at tables for more than one hundred persons, but not <br /> <br />more than one hundred fifty persons, three hundred fifty dol- <br /> <br />lars per annum. <br /> <br />(3) For every such public restaurant with a seating ca- <br /> <br />pacity at tables for more than one hundred fifty persons, five <br /> <br />hundred dollars per annum. <br /> <br />(4) For every restaurant operated by and located on the <br /> <br />premises of a private nonprofit club, three hundred fifty dol- <br /> <br />lars per annum. <br /> <br />Each sale in violation of this section, shall constitute a <br /> <br />separate offense. (4-7-69, § 8.) <br /> <br />Sec. 16A-30. Amusements. <br /> <br />Each person, firm or corporation engaged in the operation <br /> <br />of any of the following places of amusement shall pay a li- <br /> <br />cense tax of twenty-five dollars and where the gross receipts, <br /> <br />238.13 <br /> <br /> Supp. # 12, 5-69 <br /> <br />