A. Annual Tax Levied: There is hereby levied and assessed an annual Occupation Tax, whether initial or renewal, due on the first day of October every year, beginning October 1, 2018, on every vendor, business or occupation relating to alcoholic beverages as specifically enumerated herein and in the amount herein stated:
1. | Brewer | $1,250.00 |
2. | Oklahoma brewer | 125.00 |
3. | Distiller | 3,125.00 |
4. | Winemaker | 625.00 |
5. | Oklahoma winemaker | 75.00 |
6. | Rectifier | 3,125.00 |
7. | Wine and spirits wholesaler | 3,500.00 |
8. | Beer distributor | 625.00 |
9. | Retail package store | 500.00 |
10. | Mixed beverage | 900.00 |
11. | Retail beer | 450.00 |
12. | Retail wine | 450.00 |
13. | Brewpub | 900.00 |
14. | Brewpub, if licensee also holds a mixed beverage or beer and/or wine license | 100.00 |
15. | On-premises beer or wine | 500.00 |
16. | On-premises beer or wine, if licensee also holds a mixed beverage license | 100.00 |
17. | Caterer | 900.00 |
18. | Special event, per day | 50.00 |
B. Service Organizations: The Occupation Tax for those service or fraternal beneficiary organizations which are exempt under sections 501(c)(19), (8) or (10) of the Internal Revenue Code for a mixed beverage license shall be five hundred dollars ($500.00) per year.
C. Tax For Initial License: The Occupation Tax for an initial license shall be pro-rated if such license is granted for less than a full calendar year from October first of each year. The Occupation Tax for annual renewals shall not be pro-rated. (Ord. 2018-04, 8-28-2018, eff. 10-1-2018)