737.06 LICENSE YEAR; EXPIRATION DATE; ANNUAL RENEWAL; MINIMUM TAX; PRORATION OF TAX UPON BEGINNING BUSINESS.
   A license year shall begin on the first day of July of each calendar year and shall expire with the expiration of the next ensuing thirtieth day of June, and licenses shall expire at midnight on the last day of June subsequent to the date of issuance and shall be renewable annually.
   The license tax or fee for an initial license upon the commencement of business shall be in the amount of fifteen dollars ($15.00) per year; except in the case of licensing for the following:
 
(a)   Annual license issued for the sale of packaged beer    $ 65.00
(b)   Annual license issued for the sale of wine             65.00
(c)   Annual license issued for the sale of beer /wine by glass or
   bottle across the counter for consumption            115.00
   (1977 Code 5-106.)
(d)   Annual license issued for practicing as an attorney       5.00
(e)   Annual license issued to stores for the sale of liquor   375.00
(f)   Annual Vending Machine Permit (permit on each machine)5.00
      (Passed 3-2-08.)