(A) A tax is hereby levied on every person engaging in, exercising, or pursuing the following business, occupation, or privilege in this city:
(1) For each business selling low-point beer to be consumed off the premises: the sum of $10 per year; and
(2) For each business selling low-point beer to be consumed on the premises: the sum of $20 per year.
(B) Any person desiring to engage in such business as herein defined shall pay, annually, the sum specified to the City Clerk. The license fee shall become due and payable in advance, simultaneously with and at the same time as county and state licenses.
(Prior Code, § 4-91)
Statutory reference:
City annual license fee, see 37 O.S. § 163.10
State licenses, cities not to levy greater than state fee, see 37A O.S. § 3-108