A. Expiration And Termination Of City-Issued Licenses:
1. Low-Point Beer Licenses Issued Prior To June 30, 2018 (Fiscal Year 2017-2018): Licenses for the retail sale of low-point beer issued during fiscal year 2017-2018, and which expired on June 30, 2018, are hereby deemed to remain valid and in force through September 30, 2018, without the payment of an additional fee for licensure during the interim. Such licenses shall expire on September 30, 2018, and will not be reissued. Former low-point beer licensees at that time shall be responsible for the payment of an annual license fee to ABLE for a newly designated "retail beer license," and for payment of such annual occupation tax to the City of Glenpool as shall be imposed by the City Council on the retail sale of beer in the City in accordance with this chapter.
2. All Other Licenses Issued Between July 1, 2018, And September 30, 2018 (The "Interim"): License fees paid to the City for all alcoholic beverage licenses other than low-point beer and licenses issued from July 1, 2018, through September 30, 2018, shall be applied to the cost of occupation taxes collected by the City, commencing on October 1, 2018. Such licenses shall expire on September 30, 2018, and will not be reissued. Licensees at that time shall be responsible for payment of the applicable annual license fee to ABLE and for payment of the balance, if any, of occupation tax to the City of Glenpool after deducting therefrom the amount paid for any City-issued license purchased during the interim.
B. Occupation Tax: As of October 1, 2018, the City is authorized by 37A Oklahoma Statutes section 4-104, the Alcoholic Beverage Control Act, to levy an annual occupation tax for the privilege of operating as a beer, wine or spirits retailer; mixed beverage sales establishment (including hotel/motel or restaurant that sells alcoholic beverages for on-premises consumption); caterer; public event or special event licensee; bottle club; manufacturer of any alcoholic beverage; wine and spirits wholesaler; beer distributor; and any other person engaged in the manufacture, distribution, sales and/or service of alcoholic beverages with a principal place of business within city limits.
1. Such occupation taxes shall be adopted by the city council and administered by the city clerk.
2. No occupation tax may exceed the state license fee for the corresponding ABLE license.
3. Occupation taxes may be levied by the City only upon such licensee that has a principal place of business in the City.
4. This subsection does not give the city any right to determine or regulate the issuance of any license, except as specifically provided for in subsection A of this section, as the ABLE Commission shall have exclusive authority as to issuance and regulation of all licenses.
C. Schedule Of Occupation Tax Levies:
1. Brewer licensee | $1,250.00 |
2. Small brewer licensee | $125.00 |
3. Distiller licensee | $3,125.00 |
4. Winemaker licensee | $625.00 |
5. Small farm winery licensee | $75.00 |
6. Rectifier licensee | $3,125.00 |
7. Wine and spirits wholesaler licensee | $3,000.00 |
8. Beer distributor licensee | $750.00 |
9. Package stores, defined to include retail sales outlets qualified to sell wine, beer and spirits for off-premises consumption, will require all three licenses, while grocery stores, convenience stores and drug stores will need only retail wine and/or retail beer licenses. | |
a. Retail spirits licensee for city over 5,000 population | $905.00 |
b. Retail wine licensee | $1,000.00 |
c. Retail beer licensee | $500.00 |
10. Mixed beverage licensee | |
a. Initial tax | $1,005.00 |
b. Renewal tax | $905.00 |
11. Mixed beverage/caterer combination licensee | $1,250.00 |
12. On premises beer and wine licensee | |
a. Initial tax | $500.00 |
b. Renewal tax | $450.00 |
13. Caterer licensee | |
a. Initial tax | $1,005.00 |
b. Renewal tax | $905.00 |
14. Annual special event licensee | $55.00 |
15. Quarterly special event licensee | $55.00 |
16. Hotel beverage licensee | |
a. Initial tax | $1,005.00 |
b. Renewal tax | $905.00 |
17. Agent licensee | $55.00 |
18. Employee licensee (payment required only every two years)
1 |
$30.00 |
19. Industrial licensee | $23.00 |
20. Bonded warehouse licensee | $190.00 |
21. Storage licensee | $23.00 |
22. Non-resident seller or manufacturer's licensee | $750.00 |
23. Manufacturer's agent licensee | $55.00 |
24. Sacramental wine supplier licensee | $100.00 |
25. Charitable auction licensee | $1.00 |
26. Charitable alcoholic beverage licensee | $55.00 |
27. Winemaker self-distribution licensee | $750.00 |
28. Annual public event licensee | $1,005.00 |
29. One-time public event licensee | $255.00 |
30. Small brewer self-distribution licensee | $750.00 |
31. Brewpub licensee | $1,005.00 |
32. Brewpub self-distribution licensee | $750.00 |
D. Payment of occupation taxes for fiscal year 2018-2019, and following, shall be prorated as follows:
1. Occupation taxes paid between October 1, 2018, and December 31, 2018, shall be charged an amount equivalent to seventy-five percent (75%) of the cost for the corresponding annual license issued by the ABLE Commission.
2. Occupation taxes paid between January 1, 2019, and June 30, 2019, shall be charged an amount equivalent to fifty percent (50%) of the cost for the corresponding annual license issued by the ABLE Commission.
3. Unless and until amended by the city council or by statute, occupation taxes for fiscal years subsequent to fiscal year 2018-2019 shall be equivalent to one hundred percent (100%) of the cost for the corresponding annual license issued by the ABLE Commission, provided that occupation taxes owed and paid after December 31 of any such fiscal year shall be an amount equivalent to fifty percent (50%) of the cost for the corresponding annual license issued by the ABLE Commission.
E. Prohibition Of Occupation Without Payment Of License Fee Or Payment Of Occupation Tax, As Applicable: No occupation, as defined in this chapter to include any brewer, distiller, winemaker, rectifier, wholesaler or bottler of any alcoholic beverage; or any convenience store, grocery store, hotel or motel, retail package store, nor any other business that manufactures, distributes, serves or sells alcoholic beverages in the city, as those terms are defined in this chapter or either of 37 Oklahoma Statutes section 506 through September 30, 2018, or 37A Oklahoma Statutes section 1-103 commencing October 1, 2018, shall conduct such occupation in the City until the license fee or occupation tax, as applicable, imposed by this chapter has been paid in full to the ABLE Commission or to the city clerk, respectively, and receipt issued therefor.
F. Limited Jurisdiction: This section does not give the City any right to determine or regulate the issuance of any license, as the ABLE Commission shall have exclusive authority as to issuance and regulations of licenses. The City may not prescribe rules or regulations in conflict with or in addition to the statutes of the state or rules of the ABLE Commission. (Ord. 755, 9-17-2018)