(A) Tax levied. There is hereby levied and assessed an annual occupation tax on every business or occupation relating to alcoholic beverages as specifically enumerated herein and pursuant to the provisions of 37A O.S. § 4-104, in the amount as set by the Town Board of Trustees by motion or resolution.
(B) Brewer and class B wholesaler. The occupation tax for a brewer and a class B wholesaler shall be reduced by 75% if the brewer or class B wholesaler is also the holder of a license from the state to manufacture or wholesale any low-point beer.
(C) Payment in advance; license term; proration. The occupation tax levied herein shall be paid in advance annually, on or before April 1, to the Town Clerk-Treasurer, who shall issue a receipt therefor. The tax shall be prorated on a monthly basis for the year in which an occupation begins operations.
(D) Issuance of receipt; record of licensees. Upon payment of the occupation tax, the Town Clerk-Treasurer shall issue a receipt, signed by the Town Clerk-Treasurer, to the state licensee paying such occupation tax. The Town Clerk-Treasurer shall also record the name of the licensee and the address where the licensee engages in his or her occupation. Such record shall be duly filed and kept in the permanent files of the town for at least five years. Thereafter, upon resolution by the Board of Trustees, it may be destroyed.
(E) Posting of receipt on premises. Any state licensee shall post his or her tax receipt in a conspicuous place on the premises wherein he or she carries on his or her occupation.
(F) Limitation of coverage; tax nonrefundable. The occupation tax shall cover only the person paying the tax and no other, or a successor thereof, and shall not be refundable.
(G) Annual report to state. The Town Clerk-Treasurer shall make and transmit to the ABLE Commission an annual report showing the number and class of licenses subject to the tax and the amount of money received therefrom.
(H) Failure to pay tax; suit for recovery.
(1) All sums due from any person by reason of occupation taxes imposed by this chapter and all penalties accruing from such person by reason of failure to pay such tax shall be recoverable at the suit of the town, brought against such person in any court of competent jurisdiction.
(2) In any suit, in addition to the tax and penalties, the plaintiff shall recover interest, at the rate of 10% per annum, upon all sums due by way of tax and penalty from the date of accrual thereof, and all costs of collection, judicial or otherwise, including reasonable attorneys’ fees, all to be determined by the court.
(3) Prosecution for an offense against the town arising out of the failure to pay a tax levied by this chapter, regardless of the outcome thereof or its continued pendency, shall not constitute a defense or bar in any manner to the collection of the tax and penalties, if any are due, as herein provided.
(Prior Code, § 3-2A-2) Penalty, see § 112.99