(A) There is hereby levied upon each retail dealer in non-intoxicating beverages for consumption on or off the premises an annual occupation tax of $20, and an annual license fee of $10 for sale of non-intoxicating beverages which are in original packages and are not for consumption on the premises.
(B) All such municipal license fees taxes shall be paid to the Town Clerk-Treasurer at the time of issuance of license and in the manner prescribed herein.
(C) (1) All license fees levied under the provisions of this subchapter shall expire on June 30 of each year.
(2) The amount of any license fee levied shall be computed pro rata from the months remaining in the year ending April 30.
(3) 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, § 3-202)
Statutory reference:
State license requirements, cities not to levy more than state license, see 37 O.S. § 163.7