There is hereby levied and imposed an annual license tax upon all dealers of nonintoxicating beer. The license period shall begin on July 1 of each year and end on June 30 of the following year, and if granted for a less period, the tax shall be computed quarterly in proportion to the remainder of the fiscal year, as follows:
(a) Retail dealers shall be divided into two classes, Class A and Class B. In the case of a Class A retail dealer, the license fee shall be one hundred dollars ($100.00) for each place of business; except, that such license fee for social, fraternal or private clubs not operating for profit, and having been in continuous operation within the City for two years or more immediately preceding the date of application, shall be fifty dollars ($50.00).
Class A licenses issued for social, fraternal or private clubs shall authorize the licensee to sell nonintoxicating beer at retail for consumption only on the licensed premises where sold. All other Class A licenses shall authorize the licensee to sell nonintoxicating beer at retail for consumption on or off the licensed premises.
In the case of a Class B retailer, the license fee shall be five dollars ($5.00) for each place of business. A Class B license shall authorize the licensee to sell nonintoxicating beer at retail in bottles, cans or other sealed containers only, and only for consumption off the licensed premises. Sales under this license to any person at any one time shall be less than five gallons. Such license may be issued only to the proprietor or owner of a grocery store. For the purpose of this article, the term "grocery store" means and includes any retail establishment commonly known as a grocery store or delicatessen, where food or food products are sold for consumption off the premises.
(b) In the case of a distributor, the license fee shall be two hundred fifty dollars ($250.00) for each place of business.
(c) In the case of a brewer, with its principal place of business located in this State, the license fee shall be five hundred dollars ($500.00) for each place of manufacture in the City. (1969 Code §14-74)