A. There is hereby levied and assessed an annual Occupation Tax on every business or occupation relating to alcoholic beverages as specifically listed herein. The amount of the License Tax for each occupation shall be set out below and the definitions and numbering shall coincide with that set forth in title 37A of the Oklahoma Statutes. Proof of a valid State license shall be required for the issuance of a City occupation license. The City tax shall be paid to the City prior to the issuance of the license required in section 5.02.010 of this title and section 5.04.030 of this chapter.
1. | Brewer license | $1,250.00 |
2. | Small brewer license | 125.00 |
3. | Distiller license | 3,125.00 |
4. | Winemaker license | 625.00 |
5. | Small farm winery license | 75.00 |
6. | Rectifier license | 3,125.00 |
7. | Wine and spirits wholesaler license | 3,000.00 |
8. | Beer distributor license | 750.00 |
9. | Retail spirits license for cities and towns over 5,000 population | 905.00 |
10. | Retail wine license | 905.00 |
11. | Retail beer license | 250.00 |
12. | Mixed beverage license | 905.00 |
13. | Mixed beverage/caterer combination license | 1,250.00 |
14. | On premises beer and wine license | 500.00 |
15. | Reserved | |
16. | Caterer license | 905.00 |
17. | Annual special event license | 55.00 |
18. | Quarterly special event license | 55.00 |
19. | Reserved | |
20. | Reserved | |
21. | Reserved | |
22. | Reserved | |
23. | Reserved | |
24. | Reserved | |
25. | Reserved | |
26. | Reserved | |
27. | Reserved | |
28. | Reserved | |
29. | Reserved | |
30. | Reserved | |
31. | Charitable auction license | 1.00 |
32. | Charitable alcoholic beverage license | 55.00 |
33. | Winemaker self-distribution license | 750.00 |
34. | Annual public event license | 1,005.00 |
35. | One-time public event license | 255.00 |
36. | Small brewer self-distribution license | 750.00 |
37. | Brewpub license | 1,005.00 |
38. | Brewpub self-distribution license | 750.00 |
B. A special event license is limited to those entities eligible to receive such a license under 37A Oklahoma Statutes section 2-115, as amended. Applicants who do not qualify under 37A Oklahoma Statutes section 2-115 shall be required to obtain a public event license for events advertised to or open to the public.
C. Licenses issued hereunder shall be issued effective October 1, 2018 through June 30, 2019 and for the fiscal year July 1 to June 30 for all years thereafter.
D. Licenses and taxes thereon under this section are not refundable and not transferable.
E. Sales days and times permitted by the above licenses shall be as set forth in Oklahoma Statutes title 37A or enacted by Okmulgee County. (Ord. 2117, 2018)