There is hereby levied and imposed an annual license tax upon all dealers in and of nonintoxicating beer as defined by this article, which license period shall begin on July 1 of each year and end of June 30 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. Retail dealers shall be divided into two classes, Class A and Class B. In the case of Class A retail dealers, the license fee shall be one hundred dollars ($100.00) for each place of business; and 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).
Class A licenses issued for social, fraternal or public 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. 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 purpose of this article, "grocery store" 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) Distributors. In the case of a distributor the license fee shall be two hundred fifty dollars ($250.00) for each place of business.
(c) Brewers. In the case of a brewer, with its principal place of business located in this City, the license fee shall be five hundred dollars ($500.00) for each place of manufacture.