There is hereby levied and imposed upon all manufacturers and dealers in and of nonintoxicating beer, an annual license tax. The license shall be valid beginning July 1 of each year and ending June 30 of the following year. If granted for a shorter 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 dollars ($100.00) for each place of business, except that the fee for a social, fraternal or private club not operating for profit, and having been in continuous operation for two years or more immediately preceding the date of application the license fee shall be fifty dollars ($50.00).
Class A licenses issued for a social, fraternal or private club shall authorize the licensee 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.
In the case of a class B retailer, the license fee shall be five dollars ($5.00) for each place of business. 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 quantities less than five gallons. This license may be issued only to the proprietor or owner of a grocery store.
(b) In the case of a distributor, the license fee shall be two hundred fifty dollars ($250.00) 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 ($500.00) for each place of manufacture. (1947 Code §17.48)