757.02 TAX IMPOSED.
   There is hereby levied and imposed an annual license tax upon all dealers in and of nonintoxicating beer, which license period shall begin on the first day of July of each year and end on the thirtieth day of June of the following year, and if granted for a less period, the same shall be computed quarterly in proportion to the remainder of the fiscal year as follows:
   (a)   Retail dealers shall be divided into two Classes, Class A and Class B. In the case of a Class A retail dealer, the license fee shall be one hundred dollars ($100.00) for each place of business within the Town; the license fee for social, fraternal or private clubs not operating for profit, and having been in continuous operation for two years or more immediately preceding the date of application, shall be one hundred dollars ($100.00). Any such club, to be eligible for such license, shall be a bona fide club, with limited membership, operated for the benefit of all the
      members thereof, and not operated for the profit of any one or more individuals, even though members of such club, and shall be a club in which the property and assets are actually owned in common by the members thereof, and shall be a club for which bona fide qualifications for membership are required and in which temporary memberships are not sold for a fee. All the books of accounts and records of any such club shall be open to examination and inspection by any duly authorized officer or representative of the Town, and upon the consideration of an application for such club license or upon a hearing for the revocation of any such club license, all books of account and records of such club shall be produced before Council, if so requested.
      (1)   Class A licenses issued for social, fraternal or private clubs shall authorize the licensee to sell nonintoxicating beer at retail for consumption only on the licensed premises where sold. All other Class A licenses shall authorize the licensee to sell nonintoxicating beer at retail for consumption on or off the licensed premises.
      (2)   In the case of a Class B retailer, there shall be two types of a Class B license, each type to be colored differently so as to be easily distinguished. The fee for a Class B license authorizing the sale of unchilled beer only shall be fifteen dollars ($15.00). The fee for a Class B license authorizing the sale of both chilled and unchilled beer shall be one hundred dollars ($100.00). A Class B license shall authorize the licensee to sell nonintoxicating beer at retail in bottles, cans or other sealed containers only, and only for consumption off the licensed premises. Sales under this license to any person at any one time must be in less quantities than five gallons. Such license may be issued only to the proprietor or owner of a grocery store. For the purposes of this article, the term "grocery store" means and includes any retail establishment commonly known as a grocery store or delicatessen, where food or food products are sold for consumption off the premises.
   (b)   In the case of a distributor, the license fee shall be two hundred fifty dollars ($250.00) for each place of business within the Town.
   (c)   To be eligible for a Town license under this article, the applicant must have applied for and received a corresponding license from the State, and the revocation of any such State license by the State shall have the effect of revoking the corresponding Town license, and such Town license shall thereupon be null and void and not operated or transferable.
(Passed 3-5-62)