§ 4-16. Tax on beer, porter, ale, fruit juices and wine—Levy, amount.

By virtue of authority granted by title 26 of the Revised Statutes of Louisiana (R.S. 26), there is hereby levied, in addition to all other excise, license or privilege taxes presently imposed, a tax on all beer, porter, ale, fruit juices and wine, having an alcoholic content of not less than 0.5 percent or more than six percent by volume, of $1.50 per standard barrel of 31 gallons, or any like rate of any other quantity, or for the fractional parts of such barrel sold for consumption in the city within the meaning and intent of the provisions of said title 26 of the Revised Statutes (R.S. 26).

(Code 1968, § 3-17; Ord. No. 173, § 1, 9-3-1946)