A.   An annual occupation tax may be levied on persons engaging in the following businesses or occupations within the town in the amounts respectively indicated:
   Brewer         $1,250.00
   Distiller         3,125.00
   Winemaker         625.00
   Oklahoma winemaker   75.00
   Rectifier         3,125.00
   Wholesaler         3,500.00
   Class B wholesaler      625.00
   Retail package store   305.00
   Mixed beverage
    Initial            1,005.00
    Renewal         905.00
   B.   The occupation tax for those service organizations which are exempt under section 501(c)(19), (8) or (10) of the internal revenue code for bottle club license shall be five hundred dollars ($500.00) per year.
   C.   If a brewer or a class B wholesaler also holds a license from the state to manufacture or wholesale any low point beer, then the occupation tax for such brewer or class B wholesaler shall be reduced by seventy five percent (75%).
(1999 Code § 3-102; amd. 2004 Code)