(3)The luxury tax on liquor or intoxicating drugs shall be levied and collected,-(i)in the cases of any liquor in the form of a fee for licence for the sale of the liquor and in the form of a gallonage fee or vending fee or in any one of such forms and.(ii)in the case of an intoxicating drug, in the form of a fee for licence for the sale of the intoxicating drug.]
