Municipalities and counties permitting the sale of malt beverages shall impose an excise tax, in addition to the excise taxes levied by the
state, as follows:
(1) Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15 12 gallons and a proportionate tax at the same rate on all fractional parts of 15 1/2
gallons;
(2) Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of 5¢ per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12
ounces.