(A) Annual tax levied.
(1) There is hereby levied an annual tax not to exceed the amounts indicated below upon the following named occupations.
Occupation | Annual Tax |
Occupation | Annual Tax |
Beer distributor | $750 |
Bottle club | $1,000 initial $900 renewal |
Brewer | $1,250 |
Caterer | $1,005 initial $905 renewal |
Distiller | $3,125 |
Hotel beverage license | $1,005 initial $905 renewal |
Mixed beverage | $1,005 initial $900 renewal |
Mixed beverage/caterer combination | $1,250 |
On-premises beer and wine | $500 initial $450 renewal |
Rectifier | $3,125 |
Retail beer | $200 |
Retail wine | $100 |
Small brewer | $125 |
Small farm winery | $75 |
Wine and spirits wholesaler | $3,000 |
Wine maker | $625 |
(2) Retail spirits license fees shall be determined by the latest federal decennial census.
Population
|
Annual Tax
|
200 to 2,500 | $305 |
2,501 to 5,000 | $605 |
Over 5,000 | $905 |
(3) Service organizations which are exempt under I.R.C. § 501 (c)(8)(10) or (19), being 26 U.S.C. § 501(c)(8)(10) or (19) for mixed beverages or bottle clubs: $500.
(Prior Code, § 3-103)
(B) Tax assessed per location. Any state licensee carrying on his or her occupation in more than one location within the town limits of the town shall be subject to the tax set out for each such location.
(Prior Code, § 3-104)
(Ord. 2018-05, passed 9-9-2018; Ord. 2019-03, passed 6-20-2019)
Statutory reference:
Town license fees, not to levy greater than state licenses, see 37A O.S. §§ 2-101 et seq.