(A) An annual occupation tax is hereby levied on persons engaging in the following businesses or occupations within the town in the amounts respectively indicated:
Brewer | $1,250 |
Class B wholesaler | $625 |
Distiller | $3,125 |
Oklahoma winemaker | $75 |
Rectifier | $2,500 |
Retail package store | $200 |
Wholesaler | $2,000 |
Winemaker | $625 |
(B) The license fee for brewers and for Class B wholesalers shall be reduced by 75% if the applicant therefor is also the holder of a license to manufacture or wholesale, as the case may be, any intoxicating beverages as provided by 37A O.S.
(C) All licenses issued pursuant to this subchapter shall expire on June 30 of the year for which issued. The cost of a license of any type or class applied for during the fiscal year shall be a pro rata part of the cost of the yearly license; provided that, the cost of the license shall be computed on a monthly basis. Any license issued on or before the fifteenth day of any month shall be charged for on the basis of the first day of the next month.
(D) A person desiring to engage in any of the above businesses or occupations within the town shall make application for a license therefor to the Town Clerk, and pay to the Town Clerk the above required occupation tax. If the applicant carries on his or her occupation in more than one location within the town limits, he or she shall be subject to tax for each location. If the applicant holds a valid state license to engage in the business or occupation within the town issued by the Director of the state’s Alcoholic Beverage Control Board, if the application is in accordance with this subchapter, and if the applicant has paid the required town occupation tax, then the Town Clerk shall issue the license applied for. The license shall be posted in a conspicuous place in the premises wherein the licensee carries on the occupation.
(Prior Code, § 3-102)
Statutory reference:
State license and fees, town not to levy greater fee, see 37A O.S. § 4-104