PART 3
ALCOHOLIC BEVERAGES

CHAPTER 1
ALCOHOLIC BEVERAGES AND TAX

SECTION:

3-101: Definitions And Interpretations

3-102: Occupation Tax Levied; License To Be Issued

3-103: City Clerk To Submit Annual Report

3-104: Certificate Of Compliance

3-105: Wine, Beer And Mixed Beverage Sales For On Premises Consumption

3-106: Retail Package Stores And Retail Stores Selling Wine Or Beer For Off Premises Consumption

3-107: Regulations Applicable To Alcoholic Beverages

3-108: Penalty

3-109: Revocation Of License

3-101: DEFINITIONS AND INTERPRETATIONS:

Word, phrases, and terms used in this chapter shall have the meanings prescribed by, and be construed in conformity with, the definitions of title 37A of the Oklahoma Alcoholic Beverage Control Act of 1959, force and effect as if the definitions were set forth in full in this chapter, unless the context clearly indicates a different meaning or construction.

ABLE COMMISSION: The Alcoholic Beverage Laws Enforcement Commission.

ALCOHOLIC BEVERAGE: Alcohol, spirits, beer and wine and includes every liquid or solid, patented or not, containing alcohol, spirits, wine or beer capable of being consumed as a beverage by human beings, but does not include low-point beer.

APPLICANT: Any individual, legal or commercial business entity, or any individual involved in any legal or commercial business entity allowed to hold any license in accordance with the Oklahoma Alcoholic Beverage Control Act.

BEER: Any beverage containing more than three and two-tenths percent (3.2%) of alcohol by weight and obtained by the alcoholic fermentation of an infusion or decoction of barley, or other grain, malt or similar products. Beer may or may not contain hops or other vegetable products, and includes ale, stout, lager beer, porter and other malt or brewed liquors, but does not include sake, known as Japanese rice wine.

BREWER: Any person who produces beer in the State of Oklahoma.

BREWERY: A licensed establishment operated on the premises of, or on premises located contiguous to, a small brewer, that prepares and serves food and beverages, including alcoholic beverages, for on-premises consumption.

CLASS B WHOLESALER: Any person doing any such acts or carrying on any such business that would require such person to obtain a Class B wholesaler license.

DISTILLER: Any person who produces spirits from any source or substance, or any person who brews or makes mash, wort, or wash, fit for distillation or for the production of spirits (except a person making or using such material in the authorized production of wine or beer, or the production of vinegar by fermentation), or any person who by any process separates alcoholic spirits from any fermented substance, or any person who, makes or keeps mash, wort, or wash, has also in his or her possession or use a still.

LICENSEE: Any person holding a license under the Oklahoma Alcoholic Beverage Control Act, and any agent, servant, or employee of such licensee while in the performance of any act or duty in connection with the licensed business or on the licensed premises.

MANUFACTURER: A brewer, distiller, winemaker, rectifier or bottler of any alcoholic beverage.

MIXED BEVERAGE: One or more servings of a beverage composed in whole or part of an alcoholic beverage in a sealed or unsealed container of any legal size for consumption on the premises where served or sold by the holder of a mixed beverage, beer and wine, caterer, public event, charitable event or special event license.

MIXED BEVERAGE COOLER: Any beverage, by whatever name designated, consisting of an alcoholic beverage and fruit or vegetable juice, fruit or vegetable flavorings, dairy products or carbonated water containing more than one-half of one percent (1/2 of 1%) of alcohol measured by volume but not more than seven percent (7%) alcohol by volume at sixty degrees Fahrenheit (60°F) and which is packaged in a container not larger than three hundred seventy five milliliters (375 mL). Such terms shall include, but not be limited to, the beverage popularly known as a "wine cooler".

OCCUPATION: Used in connection with "Occupation Tax" means the sites occupied as the places of business of the manufacturers, wholesalers, Class B wholesalers, retailers, mixed beverage licensees, beer and wine licensees, bottle clubs, caterers, public event and special event licensees.

ORIGINAL PACKAGE: Any container of alcoholic beverage filled and stamped or sealed by the manufacturer.

PATRON: Any person, customer or visitor who is not employed by a licensee or who is not a licensee.

PERSON: An individual, any type of partnership, corporation, association, limited liability company or any individual involved in the legal structure of any such business entity.

PREMISES: The grounds and all buildings and appurtenances pertaining to the grounds including any adjacent premises if under the direct or indirect control of the licensee and the rooms and equipment under the control of the licensee and used in connection with or in furtherance of the business covered by a license. Provided that the ABLE Commission shall have the authority to designate areas to be excluded from the licensed premises solely for the purpose of: a) allowing the presence and consumption of alcoholic beverages, by private parties which are closed to the general public or b) allowing the services of a caterer serving alcoholic beverages provided by a private party. This exception shall in no way limit the licensee's concurrent responsibility for any violations of the Oklahoma Alcoholic Beverage Control Act occurring on the licensed premises.

PRIVATE EVENT: A social gathering or event attended by invited guests who share a common cause, membership, business or task and have a prior established relationship. For purposes of this definition, advertisement for general public attendance or sales of tickets to the general public shall not constitute a private event.

PUBLIC EVENT: Any event that can be attended by the general public.

RECTIFIER: Any person who rectifies, purifies or refines spirits or wines by any process (other than by original and continuous distillation, or original and continuous processing from mash, wort, wash or other substance, through continuous closed vessels and pipes, until the production thereof is complete), and any person who, without rectifying, purifying or refining spirits, shall by mixing (except for immediate consumption on the premises where mixed) such spirits, wine or other liquor with any material, manufactures any spurious, imitation, or compound liquors for sale, under the name of whiskey, brandy, rum, gin, wine, spirits, cordials, or any other name.

RESTAURANT: An establishment that is licensed to sell alcoholic beverages by the individual drink for on-premises consumption and where food is prepared and sold for immediate consumption on the premises.

RETAIL BEER AND/OR WINE: Establishments that sell beer and/or wine for consumption off the premises. Beer and/or wine may be sold refrigerated or non-refrigerated.

RETAIL CONTAINER FOR SPIRITS AND WINES: An original package of any capacity approved by the United States Bureau of Alcohol, Tobacco and Firearms.

RETAIL SALESPERSON: A salesperson soliciting orders from and calling upon retail alcoholic beverage stores with regard to his or her product.

RETAILER: The holder of a package store license. Products are sold for consumption off the premises.

SALE: Any transfer, exchange or barter in any manner or by any means whatsoever, and includes and means all sales made by any person, whether as principal, proprietor or as an agent, servant or employee.

SPIRITS: Beverage other than wine, beer or light beer, which contains more than one-half of one percent (1/2 of 1%) alcohol measured by volume and obtained by distillation, whether or not mixed with other substances in solution and includes those products known as whiskey, brandy, rum, gin, vodka, liqueurs, cordials and fortified wines and similar compounds; but shall not include any alcohol liquid completely denatured in accordance with the Acts of Congress and regulations pursuant thereto.

WHOLESALER: Includes any person doing any such acts or carrying on any such business or businesses that would require such person to obtain a wholesaler's license or licenses.

WINE: Includes any beverage containing more than one-half of one percent (1/2 of 1%) alcohol by volume and not more than twenty four percent (24%) alcohol by volume at sixty degrees Fahrenheit (60°F) obtained by the fermentation of the natural contents of fruits, vegetable, honey, milk or other products containing sugar, whether or not other ingredients are added, and include vermouth and sake, known as Japanese rice wine.

WINEMAKER: Any person who produces wine.

WINEMAKER, OKLAHOMA: A business premises in Oklahoma licensed pursuant to the Oklahoma Alcoholic Beverage Control Act wherein wine is produced by the licensee who must be a resident of the State. The wine product fermented in said licensed premises shall be of grapes, berries, and other fruits and vegetables imported into this State and processed herein or shall be of grapes, berries and other fruits and vegetables grown in Oklahoma. (Ord. 753, 9-4-2018)

3-102: OCCUPATION TAX LEVIED; LICENSE TO BE ISSUED 1 :

   A.   There is hereby levied and assessed an annual Occupational Tax on every business or occupation relating to alcoholic beverages. The Occupational Tax at the time this chapter was approved is fifty dollars ($50.00). Beginning July 1, 2019 the Occupational Tax will increase as indicated on the tax table, and will continue to increase on an annual basis until the tax reaches the maximum amount.

   CITY OF GROVE

   OCCUPATIONAL TAX TABLE - ALCOHOLIC BEVERAGES

	7/1/2019	7/1/2020	7/1/2021	7/1/2022	7/1/2023
Brewer	$200.00	$300.00	$400.00	$500.00	$600.00 maximum
Caterer	200.00	300.00	400.00	500.00	600.00 maximum
Distiller	200.00	300.00	400.00	500.00	600.00 maximum
On-premises mixed beverages, beer and/or wine	200.00	300.00	400.00	500.00	600.00 maximum
Rectifier	200.00	300.00	400.00	500.00	600.00 maximum
Retail package store	200.00	300.00	400.00	500.00	600.00 maximum
Retail beer and/or wine store	200.00	300.00	400.00	500.00	600.00 maximum
Winemaker	200.00	300.00	400.00	500.00	600.00 maximum
Oklahoma winemaker	$50.00 maximum
Wholesaler - beer, wine and spirits	$200.00	$300.00	$400.00	$500.00	$600.00 maximum
Exempt organizations under IRS 501(c)(19)	200.00	300.00	400.00	$500.00 maximum
Special event	$50.00 per day maximum

 

   B.   Any State licensee originally entering upon any business or occupation herein listed shall pay the tax at the Office of the City Clerk on or before the date upon which he enters upon such business or occupation. The licensee shall provide a copy of his current State license before payment of an Occupation Tax will be accepted. Thereafter, the licensee shall pay the tax annually on or before July 1. The fee is non-refundable; and shall be used to offset Municipal expenses covering the costs related to licensing, inspection, administration and enforcement relating to alcoholic beverage establishments.

   C.   If a brewer or a Class B wholesaler also holds a license from the State to manufacture or wholesale malt beverage, then the Occupation Tax for such brewer or Class B wholesaler shall be reduced by seventy five percent (75%).

   D.   The Occupation Tax subject to this chapter shall be prorated on a monthly basis for the year in which an occupation or business begins operations.

   E.   Upon payment of the Occupation Tax, the City shall issue a receipt to the State licensee, which the licensee shall post in a conspicuous place on the premises wherein he carries on his business or occupation.

   F.   Except for the sale of wine or beer to the public, an interim Occupational Tax shall allow all qualified retail wine and retail beer, beer distributors and wine and spirits wholesaler State licensees to perform all activities permissible under a full license including but not limited to purchasing, stocking and storing wine and/or beer on the premises prior to October 1, 2018. In order to qualify for an interim Occupational Tax, the State licensee must satisfy all the requirements set forth in article XXVIIIA of the Oklahoma Tax Commission and State law. After October 1, 2018, the interim Occupational Tax shall convert to a full Occupational Tax and shall be renewed prior to July 1 of each year. (Ord. 753, 9-4-2018)

 

Notes

1	1. See also section 9-101 of this Code.