(A) There is hereby levied an annual occupation tax upon each person, firm or corporation engaged within the city in any of the following occupations, in the sums respectively set out in the fee schedule at the end of this code.
(1) Brewer;
(2) Distiller;
(3) Winemaker;
(4) State winemaker;
(5) Rectifier;
(6) Wholesaler;
(7) Class B wholesaler;
(8) Package store;
(9) Bonded warehouse; and
(10) Nonresident seller.
(B) The above occupation taxes for brewer and Class B wholesaler shall be reduced by 75% if the license is also holder of a state license to manufacture or wholesale, as the case may be, any nonintoxicating malt beverages as provided in Title 37 of state statutes.
(`90 Code, § 2-2)
Statutory reference:
Definitions of low-point beer, nonintoxicating beverages, and nonintoxicating malt beverage, see 37 O.S. § 163.1