This chapter is enacted as an exercise of the police power of the City to preserve the public peace, safety, health and good order thereof, and to aid the enforcement of the policy of the State as established by the Oklahoma Alcoholic Beverage Control Act, sections 501 et seq., of title 37 of the Oklahoma Statutes, and to establish annual Occupation Taxes upon all persons engaged in the manufacture, sale or distribution of alcoholic beverages. (1984 Code)