There is hereby levied and imposed an annual license tax upon all dealers in and of nonintoxicating beer. The term of such license shall begin July 1 of each year and end June 30 of the following year, and if such license is granted for a lesser period, the license tax shall be computed quarterly in proportion to the remainder of the fiscal year as follows:
(a) Retail dealers shall be divided into two classes , class A and class B . In the case of a class A retail dealer, the license fee shall be one hundred twenty-five dollars for each place of business; the license fee for social, fraternal or private clubs not operating for profit, and having been in continuous operation for two years or more immediately preceding the date of application, shall be one hundred dollars; except, that railroads operating in the state may dispense nonintoxicating beer upon payment of an annual license tax of ten dollars for each dining, club or buffet car in which the same is dispensed.
(1) Class A licenses issued for social, fraternal or private clubs and for railroad dining, club or buffet cars, as herein provided, shall authorize the licensees to sell nonintoxicating beer at retail for consumption only on the licensed premises where sold. All other class A licenses shall authorize the licensee to sell nonintoxicating beer at retail for consumption on or off the licensed premises.
(2) In the case of a class B retailer, there shall be two types of a class B license each type to be colored differently so as to be easily distinguished. The fee for a class B license authorizing the sale of unchilled beer only shall be fifteen dollars. The fee for a class B license authorizing the sale of both chilled and unchilled beer shall be one hundred twenty-five dollars. A class B license shall authorize the licensee to sell nonintoxicating beer at retail in bottles, cans or other sealed containers only, and only for consumption off the licensed premises. Sales under this license to any person at any one time must be in lesser quantities than five gallons. Such license may be issued only to the proprietor or owner of a grocery store. For the purposes of this article, the term "grocery store" means and includes any retail establishment commonly known as a grocery store or delicatessen, where food or food products are sold for consumption off the premises.
(b) In the case of a distributor, the license fee shall be five hundred dollars for each place of business.
(c) In the case of a brewer with its principal place of business located in the City, the license fee shall be five hundred dollars for each place of manufacture.
(4-6-81)
(4-6-81)