(A) There is hereby levied and assessed an annual occupation tax on every person who owns or operates a business or occupation relating to sales of alcoholic beverages as specifically enumerated herein and pursuant to the provisions of 37A O.S. § 2-101 in the amount as set by the City Council by motion or resolution.
(B) The occupation tax levied herein shall be paid in advance to the City Clerk who shall issue a receipt therefore. The City Clerk shall verify that the person engaging in sales of alcoholic beverages has a valid state license from the ABLE Commission. The name of the licensee and the address where the licensee engages in his or her occupation shall be recorded by the City Clerk and kept in the permanent files of the city for at least five years.
(C) The occupation tax levied herein shall expire on September 30, annually. The amount of any occupation tax levied shall be computed pro rata upon the months remaining in the year ending September 30 following. Such taxes paid on or before the fifteenth day of any month shall be on the basis of the first day of the month, and such taxes paid after the fifteenth day of the month shall be on the basis of the first day of the next succeeding month.
(D) Any state licensee operating his or her occupation in more than one location in the corporate limits of the city shall be subject to the tax hereinabove specified for each location.
(E) The occupation taxes prescribed herein shall be reduced to the extent necessary to conform to applicable state law reducing the state license fee to such person, but only to such extent as may be requested to perform to applicable state law, it being the intention that this chapter shall levy the maximum tax allowable for the occupations on which there is hereby an occupation tax.
(F) The City Clerk is authorized to issue a license for sales or service of intoxicating beverages upon verification of zoning and code compliance, possession of a valid state license from the ABLE Commission, and payment of the occupation tax due; provided, if the licensee is in non-compliance with any other requirements of state or local law a municipal license shall not be issued and any license issued is subject to revocation.
(G) Any licensee shall post his or her annual license issued by the City Clerk in a conspicuous place on the premises wherein he or she carries on his or her occupation.
(H) The occupation tax shall cover only the person paying the tax, and no other, and shall not be refundable.
(I) The City Clerk shall make and transmit to the ABLE Commission an annual report showing the number and class of licenses subject to the tax and the amount of money received therefrom.
(J) All sums due from any person by reason of occupation taxes imposed by this chapter and all penalties accruing from such person by reason of failure to pay such tax shall be recoverable at the suit of the city, brought against such person in any court of competent jurisdiction. In any suit, in addition to the tax and penalties, the city shall recover interest, at the rate of 10% per annum, upon all sums due by way of tax and penalty from the date of accrual thereof, and all costs of collection, judicial or otherwise, including reasonable attorneys' fees, all to be determined by the court. Prosecution for an offense against the city, arising out of the failure to pay a tax levied by this chapter, regardless of the outcome thereof or its continued pendency, shall not constitute a defense or bar in any manner to the collection of the tax and penalties, if any are due, as herein provided.
(2002 Code, § 115.10) (Ord. 612, passed 11-13-2007; Ord. 874, passed 2-8-2021)