There is hereby levied and imposed an annual license tax upon all brewers and dealers in or of nonintoxicating beer within the City, which license period shall begin on the first day of July of each year and end on the thirtieth day of June of the following year, and if granted for a less period the same shall be computed quarterly in proportion to the remainder of the fiscal year as follows:
(a) (1) 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 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 ($100.00); and except that railroads operating within the City may dispense nonintoxicating beer upon the payment of an annual license tax of ten dollars ($10.00) for each dining car or other car wherein nonintoxicating beer is dispensed.
(2) Class A licenses issued for social, fraternal or private clubs as herein provided, 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.
(3) In the case of a Class B retailer, there shall be two types of a Class B license. The fee for a Class B license authorizing the sale of unchilled beer only shall be fifteen dollars ($15.00). The fee for a Class B license authorizing the sale of both chilled and unchilled beer shall be one hundred dollars ($100.00). 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 less quantities than five gallons. Such license may be issued only to the proprietor or owner of a grocery store. For the purpose of this section, 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 wholesaler 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 this City, the license fee shall be five hundred dollars ($500.00) for each place of manufacture. (1975 Code Sec. 3-6)