4-223. Authority of cities and towns to tax
transactions involving spirituous liquors; prohibitions


A. In addition to the taxes provided for in this chapter, incorporated cities and
towns shall have the power to levy a tax on the privilege of engaging or continuing in
the business of selling spirituous liquor at retail within their corporate limits and to
impose a permit tax or fee, but this section shall not apply to wholesalers licensed
under section 4-209.


B. This section shall not be construed to give to incorporated cities and towns
power to prohibit the manufacture, sale, distribution, and disposal of intoxicating
liquors.