A. Annual Tax: An annual Occupation Tax may be levied on persons engaging in the following businesses or occupations within the City in the amounts respectively indicated:
1. | Brewer | $1,250.00 | |
2. | Small brewer | 125.00 | |
3. | Brew pub | 1,005.00 | |
4. | Retail beer | 500.00 | |
5. | Retail wine | 1,000.00 | |
6. | Distiller | 3,125.00 | |
7. | Winemaker | 625.00 | |
8. | Oklahoma winemaker | 75.00 | |
9. | Rectifier | 3,125.00 | |
10. | Wholesaler | 3,500.00 | |
11. | Class B wholesaler | 625.00 | |
12. | Retail package store | 905.00 | |
13. | Bottle club: | ||
Initial | 1,005.00 | ||
Renewal | 905.00 | ||
14. | Mixed beverage license | 1,005.00 | |
15. | Mixed beverage/caterer combination license | 1,250.00 | |
16. | On premises beer and wine license | 500.00 | |
17. | Caterer license | 1,005.00 | |
18. | Public event license | 225.00 | |
19. | Charitable event license | 55.00 | |
(Ord. 767, 4-1-2019)
B. Service Organizations Exempt From Bottle Club License: The Occupation Tax for those service organizations which are exempt under section 501(c)(19) of the Internal Revenue Code for bottle club licenses shall be five hundred dollars ($500.00) per year. (1990 Code § 3-102)
C. Brewer Or Class B Wholesaler; Tax Reduction: If a brewer or a Class B wholesaler also holds a license from the State to manufacture or wholesale any low point beer, then the Occupation Tax for such brewer or Class B wholesaler shall be reduced by seventy five percent (75%). (1990 Code § 3-102; amd. 2004 Code)