Retail beer dealers shall be subject to an annual license tax set by Council from time to time per year, which fee, if the license is granted for a period less than the fiscal year, shall be computed quarterly in proportion to the remainder of the fiscal year. Restaurants, bars and fraternal organizations shall be required to obtain a Class A license. Grocery stores which sell chilled and unchilled beer shall be required to purchase a Class B license. Grocery stores which sell unchilled beer only shall be required to obtain a Class B license. Beer distributors or wholesalers shall be required to obtain a municipal license. Breweries shall be subject to an annual license tax. Wine retailers, including grocery stores, shall be subject to an annual license tax. Wine distributors or wholesalers shall be subject an annual license tax. For the purpose of this section a RETAILER shall be defined as any business selling directly to the public, and DISTRIBUTORS or WHOLESALERS shall be defined as businesses selling to other businesses at less than retail prices which in turn then sell to the public.
(Prior Code, § 5-208)