(A) Definitions. For the purpose of this section, the following definitions apply unless the context clearly indicates or requires a different meaning.
ALCOHOLIC BEVERAGE. Beverages controlled by the State Alcoholic Beverage Control Board under the provisions of the State Alcoholic Beverage Control Act, 37A O.S. §§ 1-101 et seq., and Article XVIII of the State Constitution.
LICENSES. Those lawful licenses issued by the State Alcoholic Beverage Control Board for the manufacture, distribution, and sale of alcoholic beverages.
RETAIL PACKAGE STORE. Premises authorized by lawful license issued by the State Alcoholic Beverage Control Board for the sale at retail of alcoholic beverages in retail containers to consumers for consumption off the premises and not for resale.
(B) Tax levied.
(1) There is hereby levied upon each person, partnership, firm, or corporation holding a lawful license issued by the State Alcoholic Beverage Board for a principal place of business located in the town, an annual occupation tax in the following amounts.
Bottle Club | $250 |
Brewer’s | $1,000 |
Class B Wholesaler’s | $500 |
Distiller’s | $2,500 |
Nonprofit as determined by I.R.S. (Bottle Clubs only) | $125 |
Rectifier’s | $2,500 |
Retail Package Store | $100 |
Special Event | $2,000 per day |
State Winemaker’s | $50 |
Wholesaler’s | $2,500 |
Winemaker’s | $500 |
(2) The above occupation taxes for a holder of a brewer’s license and for a Class B wholesaler’s license shall be reduced by 75% if the license holder is also the holder of a license to manufacture or wholesale any low-point beer as provided for in 37 O.S. See 37A O.S. § 2-101.
(C) Date of expiration of license; proration.
(1) All occupation taxes levied under the provisions of this section shall expire on June 30 of each year.
(2) (a) The amount of any occupation tax levied shall be computed prorated upon the months remaining in the year ending June 30.
(b) Such taxes paid on or before the fifteenth day of any month shall be on the basis of the first day of said 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.
(D) Tax to be paid. No brewer, distiller, winemaker, state winemaker, rectifier, wholesaler, class B wholesaler, or retail package store shall do business in the town, until the occupation tax levied by this section shall have been paid in full to the Town Clerk/Treasurer and receipt issued therefor.
(E) Reserved for future use.
(F) Persons under 21.
(1) No holder of any license issued by the State Alcoholic Beverage Control Board shall employ any person under the age of 21 years of age in the selling or handling of alcoholic beverages within the town.
(2) No person shall knowingly sell, furnish, or give any alcoholic beverage to any person under 21 years of age, or to any intoxicated, insane, or mentally deficient person.
(3) No retail package store owner, operator, or employee shall permit any person under 21 years of age to enter into, remain within, or loiter about the premises of said store.
(4) No person under the age of 21 years shall misrepresent his or her age in writing or by presenting false documentation of age for the purpose of inducing any person to sell him or her alcoholic beverage.
(G) Reports. The Town Clerk/Treasurer shall make and transmit to the State Alcoholic Beverage Control Board an annual report showing the number and class of licenses upon which occupation taxes were levied, and the amount collected from such taxes.
(H) State codes adopted.
(1) The Oklahoma Alcoholic Beverage Control Act, as codified in 37A O.S. §§ 1-101 through 6-129, and as amended by the state legislature from time to time, is hereby adopted and incorporated, as if set out at length herein, for the purpose of establishing ordinances regulating alcohol sales, distribution, manufacturing, licensing, and consumption within the boundaries and jurisdiction of the town.
(2) The Oklahoma Cocktails To Go Act, as codified in 37A O.S. §§ 7-101 through 7-107, and as amended by the state legislature from time to time, is hereby adopted and incorporated, as if set out at length herein, for the purpose of establishing ordinances regulating alcohol sales, distribution, manufacturing, licensing and consumption within the boundaries and jurisdiction of the town.
(3) State statute 37 O.S. § 532 titled “License a Privilege - Death of License Holder, Effect of - Permit to Executors, Administrators, Guardians, etc. - Limitation - Transfer to New Location After Endorsed Approval or License” is hereby adopted and incorporated, as if set out at length herein, for the purpose of establishing ordinances regulating alcohol licensing.
(Prior Code, Ch. 2, Art. 1) (Ord. 2023-07-02, passed 7-17-2023) Penalty, see § 115.999