(a) No person shall manufacture, sell, possess for sale, transport or distribute within the City, nonintoxicating beer, except in accordance with the provisions of this section, and after first obtaining a City license therefor, as hereinafter provided for.
(b) The definitions relating to nonintoxicating beer, as well as each and all other provisions relating thereto, which are not specifically covered or provided for in this article, shall be in compliance with and pursuant to the general laws of the State relating thereto.
(c) There is hereby levied and imposed an annual license tax upon all dealers in, and of nonintoxicating beer, which 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 same shall be computed quarterly, in proportion to the remainder of the fiscal year, as follows:
(1) In the case of 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 public clubs not operating for profit, and having been in continuous operation for two years or more immediately preceding the date of application, shall be fifty dollars ($50.00); and except, that railroads operating within the City may dispense nonintoxicating beer upon the the payment of an annual license tax of ten dollars ($10.00) for each dining car in which the same is dispensed;
(2) In the case of a distributor, the license fee shall be two hundred fifty dollars ($250.00) for each place of business; and
(3) In the case of a brewery, with its brew place of business located within the City, the license fee shall be five hundred dollars ($500.00) for each place of manufacture. (1978 Code Sec. 3-6.)