§ 30-109. Types of retail businesses ineligible.

(a)

The following types of businesses are not eligible for the retail tax incentive exemption:

(1)

Adult businesses as defined in City Code section 16-29.001(3) or as amended;

(2)

Any establishment which has a license for the retail sale of distilled spirits in package form as described in City Code section 10-60(3)(d) or as amended;

(3)

Any establishment which has a license for the sale of malt beverages for off-the-premises consumption as defined in City Code section 10-60(a)(2)d, and/or a license for the sale of wine for off-the-premises consumption as defined in City Code section 10-60(a)(1)d; and which for the purpose of compliance with the state excise taxes imposed pursuant to O.C.G.A. § 3-5-80 and O.C.G.A. § 3-6-50 reports amounts of sales of malt beverages and wine which in total are more than 30 percent of its gross retail sales.

(Ord. No. 1997-48, § 2, 8-25-97)