A. For the purpose of raising revenue, there is hereby levied upon distributors, retailers, and nonbeverage users of alcoholic liquor in the City of Grand Island an annual occupation tax in accordance with the City of Grand Island Fee Schedule. No reduction in occupation tax except as hereinabove stated shall be made regardless of the time when the application for license is made, or the license is issued. Such occupation tax, or any part of it, shall not be refunded for any cause.
B. All occupation taxes levied pursuant to section (A) above, shall be due and payable within thirty days of the date of the renewal of the licensee's state liquor license.