(A) For the purpose of raising revenue, there is hereby levied an annual occupation tax upon the following occupations carried on within this village, and a state license fee, to wit:
(1) Class B license, beer license only for consumption off premises, regardless of alcoholic content, sales in the original packages only:
(a) License fee: $100; and
(b) Occupation tax: $50.
(2) Class C license, alcoholic liquors within the corporate limits of the village for consumption on the premises and off the premises, sales in original packages only:
(a) License fee: $300; and
(b) Occupation tax: $120.
(3) Class D license, alcoholic liquors including beer, regardless of alcoholic content, within the corporate limits of the village for consumption off the premises, sales in original packages only:
(a) License fee: $200; and
(b) Occupation tax: $120.
(4) Class I license, alcoholic liquor, inside the corporate limits of the village, for consumption on the premises:
(a) License fee: $250; and
(b) Occupation tax: $120.
(B) The occupation tax year shall coincide with the license year and no new or renewal license shall be delivered by the Village Clerk until the occupation tax is paid. There shall be no pro rata reduction in the tax in the event the taxpayer engages in one or more of the occupations above set out for less than a full occupation tax year.
(Ord. 2023-1, passed 9-5-2023)