A. 1. No person shall operate or maintain a brewery or brewpub without having previously paid the occupational tax as provided in this chapter.
2. No person shall operate or maintain any business serving mixed beverages or beer or wine without having previously paid the occupational tax as provided in this chapter.
3. No person shall operate, manage, or work in any retail establishment that sells, for off-premises consumption only, any type of alcoholic beverage without having previously paid the occupational tax as provided in this chapter.
B. 1. An annual municipal occupation tax to the sale of alcoholic beverages as set forth in the Oklahoma Alcoholic Beverage Control Act, is hereby levied on persons engaging in the following businesses within the Town of Dickson, Oklahoma, as follows:
Brewer, per year | $1,250.00 |
Small brewer, per year | $125.00 |
Brewpub, per year | $1,000.00 |
Brewpub, if licensee also holds a Mixed Beverage or Wine and Beer Permit, per year | $50.00 |
Distiller, per year | $3,125.00 |
Retail spirits store | $900.00 |
Mixed beverages, first year | $1,005.00 |
Mixed beverages, renewal per year | $905.00 |
On-premises beer or wine, first year | $500.00 |
On-premises beer or wine, renewal, per year | $450.00 |
Mixed beverages/caterer combination | $1,250.00 |
Mixed beverages, caterer combination, renewal, per year | $1,250.00 |
Caterer, first year | $1,005.00 |
Caterer, renewal | $905.00 |
Rectifier, per year | $3,125.00 |
Winemaker, per year | $625.00 |
Small wine maker, per year | $75.00 |
Wine and spirits wholesaler, per year | $3,000.00 |
Beer distributor, per year | $750.00 |
Retail spirits, per year | $905.00 |
Retail beer, per year | $500.00 |
Retail wine, per year | $1,000.00 |
2. If a brewer or a Class B wholesaler also holds a license from the state to manufacture or wholesale any non-intoxicating malt beverage, the municipal occupation tax for such brewer or Class B wholesaler shall be reduced by seventy-five percent (75%).
3. 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 chapter and obtaining a valid license from the town clerk. If the applicant holds a valid state license to engage in said business within the Town of Dickson, Oklahoma, is operating in compliance with municipal ordinances, and has paid the required municipal occupation tax, the town clerk shall issue the license applied for.
4. All licenses issued pursuant to this article shall expire on June 30 of the year for which issued.
The cost of any type license shall be a pro rata part of the cost of said yearly license, computed on a monthly basis. Licenses issued on or before the 15th day of any month shall be charged for based on the 1st day of said month. Licenses issued after the 15th day of any month shall be charged for on the basis of the 1st day of the next month.
5. The town clerk shall transmit a report to the 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.
(Ord. 96, 10-26-2020)