(A) Fees. There is hereby levied upon each retail dealer in low-point beer for consumption on or off the premises an annual license fee of $20, and an annual license fee of $10 for the sale of low-point beer which is in the original package and not for consumption on the premises.
(B) Payment. All such municipal license fees shall be paid to the Clerk-Treasurer at the time of issuance of the license and in the manner prescribed herein.
(C) Term. All license fees levied under the provisions of this subchapter shall expire on June 30 of each year.
(D) Proration. The amount of any license fee levied shall be computed pro rata from the months remaining in the year ending June 30. Such fees paid on or before the fifteenth day of any month shall be on the basis of the first day of the month and such fees paid after the fifteenth day of the month shall be on the basis of the first day of the next-succeeding month.
(Prior Code, § 4-2B-3)