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§37-554.1.


§37-554.1.
   
   Cities and towns are hereby authorized to levy an annual occupational
   tax for the privilege of operating as a retailer, mixed beverage, beer
   and wine, caterer or special event licensee, bottle club,
   manufacturer, wholesaler or Class B wholesaler, within their
   respective jurisdictions, not to exceed the state license fee for such
   licensees; provided that the aforementioned tax shall be levied only
   by the city or town in which such licensee has his principal place of
   business. This section shall not give any city or town any right to
   determine or regulate the issuance of any license, except as
   specifically provided for in this section, as the Alcoholic Beverage
   Laws Enforcement Commission shall have exclusive authority as to
   issuance and regulations of said licenses and no city or town may
   prescribe rules or regulations in conflict with or in addition to the
   statutes of this state or the rules of the ABLE Commission.
   
   Cities or towns which levy an occupational tax under this section
   shall make an annual report to the ABLE Commission, covering the
   fiscal year, showing the number and class of licensees subject to said
   tax, and the amount of money received therefrom, which information is
   to be included in the annual report of the ABLE Commission submitted
   to the Governor, and transmitted to the Legislature.
   

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