§ 37-163.10. Taxes and license fees by subdivisions of state.

No tax, license fee, or charge upon the distribution, possession, or handling of low-point beer, as defined by Section 163.2 of this title, shall be levied or collected by any agency, instrumentality or political subdivision of this state, except the sales tax, the general ad valorem tax, and the county low-point beer permit fee.  Municipal corporations may require the payment of an annual license fee of not more than Twenty Dollars ($20.00) from retail dealers, as defined by Section 163.2 of this title, selling low-point beer for consumption on or off the premises, and an annual license fee of not more than Ten Dollars ($10.00) from retail dealers, as defined by Section 163.2 of this title, selling the beverages in original packages and not for consumption on the premises.

Added by Laws 1947, p. 290, § 10, emerg. eff. April 24, 1947.  Amended by Laws 1984, c. 153, § 4, emerg. eff. April 21, 1984; Laws 1995, c. 274, § 16, eff. Nov. 1, 1995; Laws 2012, c. 120, § 2, eff. July 1, 2012.