There is hereby levied and imposed an annual license tax upon all dealers in and of non- intoxicating beer, which license period shall begin on July 1 of each year and end on June 30 of the following year, and if granted for a less period, the tax 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.
(1) Class A.
(a) In the case of a Class A retailer dealer the annual license fee shall be $150 for each place of business; the annual 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 $50.
(b) Class A licenses issued for social, fraternal, or private clubs shall authorize the licensee to sell non-intoxicating beer at retail for consumption only on the licensed premises where sold. All other Class A licenses shall authorize the licensee to sell non-intoxicating beer at retail for consumption on or off the licensed premises.
(2) Class B.
(a) In the case of a Class B retailer, the license fee shall be $150 for each place of business.
(b) A Class B license shall authorize the licensee to sell non-intoxicating 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.
(c) Such license may be issued only to the proprietor or owner of a grocery store. For the purpose of this chapter 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 $1,000 for each place of business.
(C) In the case of a brewer, with its principal place of business located in the town, the license fee shall be $1,500 for each place of manufacture.
(Ord. 03-002, passed 10-27-2003; Ord. 22-001, passed 2-28-2022; Am. Ord. 23-007, passed 7-10-2023)