There is hereby levied and imposed an annual license tax upon all dealers in and of nonintoxicating beer and wine as defined by this article whose place of business is situated within the corporate limits of this Municipality, which license period shall begin on July 1 next after the passage hereof and end on June 30 of the following year, and if granted for a less period, the same shall be computed quarterly in proportions to the remainder of the fiscal year as follows:
(a) In the case of a retail dealer, the license fee shall be one hundred dollars ($100.00) for each place of business; except such license fee for social, fraternal or public clubs, not operated for profit, and having been in continuous operation for two years or more immediately preceding the date of application, shall be fifty dollars ($50.00)
(b) In the case of a distributor, the license fee shall be two hundred fifty dollars ($250.00) for each place of business.
(c) In the case of a brewer, with its principal place of business located in this State, the license fee shall be five hundred dollars ($500.00) for each place of manufacture within the Municipality.
(1941 Code Sec. 9-1-3)