(a) There is hereby levied and imposed by annual license tax upon all brewers and dealers, as covered under Section 729.01, in or of nonintoxicating beer within the Town, which license period shall begin on the first day of July of the following year, and if granted for a shorter period the same shall be computed quarterly in proportion to the remainder of the fiscal year as follows:
(b) Retail dealers shall be divided into two classes, Class A and Class B. In the case of Class A retail dealer the license fee shall be $100.00 for each place of business; the license fee for social, fraternal or private clubs not operating for profit, and having been in continuous operation for five years or more immediately preceding the date of application, shall be $100.00.
(c) Class A license issued for social, fraternal or private clubs as herein provided, 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.
(d) In the case of Class B retailer, there shall be two types of a Class B license. The fee for Class B license authorizing the sale of unchilled beer only shall be fifteen dollars ($15.00). The fee for 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 section the term “