(A) There is hereby levied upon each person holding a lawful license issued by the State Alcoholic Beverage Control Board for the operation of a retail package store within the corporate limits of the city an annual occupation tax in the maximum amount allowed by state law, as it may be amended from time to time.
(B) All occupation taxes levied under the provisions of this section shall expire on June 30 of each year, and shall be computed pro rata upon the months remaining in the year ending June 30. Such taxes paid on or before the fifteenth of any month shall be on the basis of the first day of each month, and such taxes paid after the fifteenth day of any month shall be on the basis of the first day of the next succeeding month.
(C) No retail package store shall be operated in the city until the occupation tax levied by this section has been paid in full to the City Clerk and his or her receipt has been issued therefor. The City Clerk shall make and transmit to the State Alcoholic Beverage Control Board an annual report showing the number of licenses upon which occupation taxes were levied under this section, and the amount of money collected from such taxes.
(Prior Code, § 110.05) (Ord. 95-443, passed 11-21-1995) Penalty, see § 110.99
Statutory reference:
Authority to levy above tax, see 37A O.S. § 4-104