(A) There is hereby levied and assessed an annual occupation tax on every business or occupation relating to alcoholic beverages as specifically enumerated herein and in the amount herein stated:
(1) Brewer: $1,250;
(2) Distiller: $3,125;
(3) Winemaker: $625;
(4) State winemaker: $75;
(5) Rectifier: $3,125;
(6) Wholesaler: $3,500;
(7) Class B wholesaler: $625;
(8) Retail package store: $300;
(9) Mixed beverage:
(a) Initial: $600; and
(b) Renewal: $600.
(10) Caterer:
(a) Initial: $600; and
(b) Renewal: $600.
(11) Special event, per day: $50.
(B) The occupation tax for those service organizations for which are exempt under 26 U.S.C. § 501(c)(19) for bottle club license shall be $200 per year.
(C) If a brewer or a class B wholesaler also holds a license from the state to manufacture or wholesale any low-point beer, the occupation tax for such brewer or class B wholesaler shall be reduced by 75%.
(Prior Code, § 4-21) (Ord. 770, passed 5-19-1986)
Statutory reference:
Local occupation tax, see 37A O.S. § 4-105
State license, see 37A O.S. § 2-101
State low-point beer licenses, see 37A O.S. § 3-108