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 |
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. |