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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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