(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 pursuant to the provisions of 37A O.S. § 4-104 in the amount as set by the City Council by motion or resolution.
(B) The occupation tax for a brewer and a Class B wholesaler shall be reduced by 75% if the brewer or Class B wholesaler is also the holder of a license from the state to manufacture or wholesale any low- point beer as provided in 37A O.S. § 2-101.
(C) The occupation tax levied herein shall be paid in advance to the City Clerk, who shall issue a receipt therefor. The license shall expire annually on December 31.
(D) Upon payment of the occupation tax, the City Clerk shall issue a receipt, signed by the City Clerk, to the state licensee paying such occupational tax. The City Clerk shall also record the name of the licensee and the address where the licensee engages in his or her occupation. Such record shall be duly filed and kept in the permanent files of the city for at least five years. Thereafter, upon resolution by the Council, it may be destroyed.
(E) Any state licensee shall post his or her tax receipt in a conspicuous place on the premises wherein he or she carries on his or her occupation.
(F) The occupation tax shall cover only the person paying the tax and no other of a successor thereof, and shall not be refundable.
(G) The City Clerk shall make and transmit to the ABLE Commission an annual report showing the number and class of licenses subject to the tax and the amount of money received therefrom.
(H) (1) All sums due from any person by reason of occupation taxes imposed by this chapter and all penalties accruing from such person by reason of failure to pay such taxes shall be recoverable at the suit of the city, brought against such person in any court of competent jurisdiction.
(2) In any suit, in addition to the tax and penalties, the plaintiff shall recover interest at the rate of 10% per annum upon all sums due by way of tax and penalty from the date of accrual thereof, and all costs of collection, judicial or otherwise, including reasonable attorney’s fees, all to be determined by the court.
(3) Prosecution for an offense against the city arising out of the failure to pay a tax levied by this chapter, regardless of the outcome thereof or its continued pendency, shall not constitute a defense or bar in any manner the collection of the tax and penalties, if any are due, as herein provided.
(Prior Code, § 3-102) Penalty, see § 111.99