There is hereby levied and assessed an annual Occupation Tax on every business or occupation that has its principal place of business in Beaver, Oklahoma and is required to have a license from the Alcoholic Beverage Laws Enforcement Commission as specifically enumerated in appendix 1 of this Code, and in the amount therein stated.
Such tax rate shall only be effective upon initiation or renewal of the license, as applicable, and no refund shall be made for any prior Occupation Tax paid which was higher than as established by this section. (Ord. 2018-2, 9-13-2018, eff. 10-1-2018)