Occupation tax amounts. For the purpose of raising revenue an occupation tax is hereby levied on the following businesses.
(A) Alcoholic beverage licenses.
(1) Table.
Licensee | License Amount |
Licensee | License Amount |
Manufacturer alcohol and spirits, per year | $1,000 |
Manufacturer beer, per year | Same amount as license |
Manufacturer wine, per year | $250 |
Liquor distributor, per year | $750 |
Beer distributor, per year | $500 |
Class A-retailer of beer on sale only, per year | $100 |
Class B-retailer of beer off sale only, per year | $50 |
Class D-retailer of alcoholic liquor (beer, wine and distilled spirits) off sale only, per year | $300 |
Class I-retailer (except nonprofit corporations without full-time employees) of alcoholic liquor (beer, wine & distilled spirits) on sale only, per year | $200 |
Class 1-retailer of alcoholic liquor (beer, wine & distilled spirits) on sale only by nonprofit corporations without full-time employees, per year | $ 20 |
Railroad | $100 |
Boating | $50 |
1 non-beverage user | $5 |
2 non-beverage user | $25 |
3 non-beverage user | $50 |
4 non-beverage user | $100 |
5 non-beverage user | $250 |
Airline | $100 |
(2) Applicants for new and renewal retail liquor licenses shall be limited to premises where the principal business conducted is the retail sale of alcoholic beverages, a restaurant, a hotel, or providing recreational goods and services.
(3) The occupation tax year for Alcoholic Beverage Licenses shall begin on May 1 of each year and end on the following April 30. No occupation tax in an amount less than the sum provided for in this section for a yearly period shall be accepted, regardless of the time when the application for the license has been made, except that the occupation taxes shall be prorated on a quarterly basis as of the date of issuance:
(a) When there is a purchase of an existing licensed business and a new license of the same class is issued; or
(b) Upon the issuance of a new license for a location which has not been previously licensed.
(B) Commercial garbage collectors: $25 per year.
(Ord. 1683, passed 3-21-1983; Ord. 1818, passed 2-16-1987; Ord. 1918, passed 7-16-1990; Ord. 95-2336, passed 10-2-1995; Ord. 2006-2785, passed 12-18-2006; Ord. 2016-2935, passed 8-1-2016)