§ 10-181. Definitions.

The following words, terms and phrases, when used in this subdivision, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Agent means that person designated by a licensee in the licensee's application for a permit to sell distilled spirits by the drink in the city.

Drink means any distilled spirits not in its original package for consumption on the premises which may or may not be diluted by any other liquid.

Licensee means any person who holds a license from the city to sell distilled spirits by the drink for consumption on the premises.

Monthly period means the calendar month of the year.

Purchase price means the consideration received for the sale of distilled spirits by the drink valued in money, whether received in cash or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also the amount for which credit is allowed by the licensee to the purchaser, without any deduction therefrom whatsoever.

Purchaser means any person who orders and gives present or future consideration for any distilled spirits by the drink from a licensee.

Tax means the tax imposed by this subdivision.

(Code 1977, § 14-2231)

Cross reference

Definitions generally, § 1-2.