The board of trustees hereby finds, determines and declares that, considering the
nature of the business of selling at retail 3.2 percent beer, malt, vinous or spirituous
liquors for beverage purposes and the relations of such business to the municipal
welfare, as well as the relation thereof to the expenditures required by the town
and a proper, just and equitable distribution of tax burdens within the town, and
all other matters proper to be considered in relation thereto, that the classification
of said business as a separate occupation is reasonable, proper, uniform and nondiscriminatory
and that the amount of tax imposed by this article is reasonable, proper, uniform
and nondiscriminatory and necessary for a just and proper distribution of tax burdens
within the town.
(Code 1987, § 3-2-3)
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