(A) Initial payment. Any state licensee originally entering upon any occupation herein listed shall pay the tax therefor at the town offices on or before the date upon which he or she enters upon such occupation. Said licensee shall provide a copy of his or her 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 of each year.
(B) Expiration date. All occupation taxes levied under the provisions of this subchapter shall expire on June 30 of each year.
(C) Tax prorated.
(1) Tax to be prorated. The occupation tax subject to this subchapter shall be prorated on a monthly basis for the year in which an occupation begins operations.
(2) Method. The amount of any occupation tax levied shall be computed prorated upon the months remaining in the year ending June 30. Such taxes paid on or before the fifteenth day of any month shall be on the basis of the first day of said month, and such taxes paid after the fifteenth day of any month shall be on the basis of the first day of the next succeeding month.
(D) Receipt; posting. Upon payment of the said occupation tax, the town offices shall issue a receipt to said state licensee, which said licensee shall post in a conspicuous place on the premises wherein he or she carries on his or her occupation.
(E) Payment required. No brewer, distiller, winemaker, Oklahoma winemaker, rectifier, wholesaler, Class B wholesaler or retail package store shall do business in the town until the occupation tax levied by this subchapter shall have been paid in full to the town offices and receipt issued therefor.
(F) Penalty. Any person who engages in any of the occupations taxed by this chapter without paying said occupation tax imposed therefor in advance of such operation is guilty of an offense against the town and, upon conviction thereof, shall be fined as set forth in § 10.99 of this code of ordinances. Each day of such violation shall constitute a separate offense.
(Prior Code, § 3-2A-3) (Ord. 278, passed 1-5-1995) Penalty, see § 111.99