4-223. Authority of cities and towns to tax transactions involving spirituous liquors; prohibitions

A. In addition to the taxes provided for in this chapter, incorporated cities and towns may levy a tax on the privilege of engaging or continuing in the business of selling spirituous liquor at retail within their corporate limits and may impose a permit tax or fee, but this section does not apply to wholesalers licensed under section 4-209.

B. This section does not give to incorporated cities and towns power to prohibit the production, sale, distribution and disposal of intoxicating liquors.