1. An annual municipal occupation tax, as shown below, is hereby levied on persons engaging in the following businesses within the city:
a. | Brewer license | $1,250 |
b. | Oklahoma brewer license | $125 |
c. | Distiller license | |
(1) For each fiscal year ending after June 30, 2010 | $3,125 | |
(2) For the fiscal years ending June 30, 2008, 2009 and 2010 | $1,250 | |
d. | Winemaker license | $625 |
e. | Oklahoma winemaker license | $75 |
f. | Rectifier license | |
(1) For each fiscal year ending after June 30, 2010 | $3,125 | |
(2) For the fiscal years ending June 30, 2008, 2009 and 2010 | $1,250 | |
g. | Wholesaler license | $3,500 |
h. | Class B wholesaler license | $625 |
i. | The following package store license fees shall be determined by the latest federal decennial census: | |
(1) Package store license for cities and towns from 200 to 2,500 population | $305 | |
(2) Package store license for cities and towns from 2,501 to 5,000 population | $605 | |
(3) Package store license for cities and towns over 5,000 population | $905 | |
j. | Mixed beverage license (initial license) | $1,005 |
(renewal) | $905 | |
k. | Mixed beverage/caterer combination license | $1,250 |
l. | Beer and wine license (initial license) | $500 |
(renewal) | $450 | |
m. | Bottle club license (initial license) | $1,000 |
(renewal) | $900 | |
n. | Caterer license (initial license) | $1,005 |
(renewal) | $905 | |
o. | Annual special event license | $55 |
p. | Quarterly special event license | $55 |
q. | Hotel beverage license (initial license) | $1,005 |
(renewal) | $905 | |
r. | Airline/railroad beverage license (initial license) | $1,005 |
(renewal) | $905 | |
s. | Agent license | $55 |
t. | Employee license | $30 |
u. | Industrial license | $23 |
v. | Carrier license | $23 |
w. | Private carrier license | $23 |
x. | Bonded warehouse license | $190 |
y. | Storage license | $23 |
z. | Nonresident seller license | $750 |
aa. | Manufacturers agent license | $55 |
bb. | Sacramental wine supplier license | $100 |
cc. | Charitable auction license | $1 |
2. There shall be added to the initial or renewal fees for a mixed beverage license an administrative fee, which shall not be deemed to be a license fee, in the amount of $500, which shall be paid at the same time and in the same manner as the license fees prescribed by subsection 3. below; provided, this fee shall not be assessed against service organizations or fraternal beneficiary societies which are exempt under § 501(c)(19), (8) or (10) of the Internal Revenue Code (being Internal Revenue Code (IRC) 26 U.S.C. § 501(c)(19), (8), or (10)). There shall be added to the fee for a mixed beverage/caterer combination license an administrative fee, which shall not be deemed to be a license fee, in the amount of $250, which shall be paid at the same time and in the same manner as the license fee prescribed by subsection 4. below.
3. Notwithstanding the provisions of subsection 1. above:
a. The license fee for a mixed beverage or bottle club license for those service organizations or fraternal beneficiary societies which are exempt under § 501(c)(19), (8) or (10) of the Internal Revenue Code shall be $500 per year;
b. The fees provided for in subsection 1. above for a brewer license and for a Class B wholesaler license shall be reduced by 75% if the applicant therefor is also the holder of a license to manufacture or wholesale any low-point beer as provided for in this title; and
c. The renewal fee for an airline/railroad beverage license held by a railroad described in 49 U.S.C. § 24301, shall be $100.
4. An applicant may apply for and receive both a beer and wine license and a caterer license.
5. All licenses, except as otherwise provided, shall be valid for one year from date of issuance unless revoked or surrendered; provided, all employee licenses issued on or after September 1, 1993, shall be valid for two years.
6. The holder of a license, issued by the ABLE Commission, a bottle club located in a county of this state where the sale of alcoholic beverages by the individual drink for on-premises consumption has been authorized, may exchange the bottle club license for a mixed beverage license or a beer and wine license and operate the licensed premises as a mixed beverage establishment or a beer and wine establishment subject to the provisions of the State Alcoholic Beverage Control Act. There shall be no additional fee for such exchange and the mixed beverage license or beer and wine license issued shall expire one year from the date of issuance of the original bottle club license.
7. It shall be unlawful for any person to engage in any of the businesses listed above without having paid the municipal occupation tax levied by this article and obtaining a valid license from the City Clerk. If the applicant holds a valid state license to engage in said business within the city, is operating in compliance with municipal ordinances and has paid the required municipal occupation tax, the City Clerk shall issue the license applied for.
8. The City Clerk shall transmit a report to the State ABLE Commission on June 30 of each year, showing the amount of money collected and the number of municipal occupation tax licenses issued under this chapter.