§ 3-6-60. Levy and Amount of Tax Generally; Rate of Tax; Manner of Imposition, Payment, and Collection; Imposition of Tax by Both County and Municipality Located Within County
The governing authority of each municipality or county where the sale of wine is permitted by this chapter, at its discretion, may levy an excise tax on the first sale or use of wine by the package, which tax shall not exceed 22¢ per liter and a proportionate tax at the same rate on all […]