A. Except as to persons who are exempt under State law, there is hereby levied an annual alcoholic beverage occupation tax not to exceed the amounts indicated in the fee schedule adopted by the City Council.
B. The amount of the occupation tax on service organizations that are exempt under section 501(c)(19) of the Internal Revenue Code for mixed beverage or bottle club licenses shall be as adopted in the fee schedule.
(Code 1991, § 3-103)
State Law reference- Municipal alcoholic beverage occupation taxes, restriction, 37 O.S. § 554.1.