(A) There is hereby levied and assessed an annual occupational tax on every business or occupation relating to alcoholic beverages. Beginning January 10, 2018, the occupation tax will increase as indicated on the tax rates below.
Brewer | $1,250 |
Caterer | $1,000 |
Distiller | $3,125 |
On-premises mixed beverages, beer and/or wine | $1,000 |
Oklahoma winemaker | $100 |
Rectifier | $3,125 |
Retail beer | $500 |
Retail package store | $500 |
Retail wine | $800 |
Special event | $100 |
Wholesaler | $3,500; Exempt $625 |
Winemaker | $625 |
(B) Any state licensee originally entering upon any business or occupation herein listed shall pay the tax at the office of the Town Clerk on or before the date upon which he or she enters upon such business or occupation. The licensee shall provide a copy of his or her current state license before payment of an occupation license will be accepted. Thereafter, the licensee shall pay the tax annually on or before January 31. The fee is non-refundable and shall be used to offset municipal expenses covering the costs related to licensing, inspection, administration and enforcement relating to alcoholic beverage establishments.
(C) If a brewer or a Class B wholesaler also holds a license from the state to manufacture or wholesale malt beverage, then the occupation tax for such brewer or Class B wholesaler shall be reduced by 75%.
(D) The occupation tax subject to this chapter shall be prorated on a monthly basis for the year in which an occupation or business begins operations.
(E) Upon payment of the occupation tax, the town shall issue a certificate to the state licensee, which the licensee shall post in a conspicuous place on premises wherein he or she carries on his or her business or occupation.
(Ord. 3-12-01072019, passed 1-7-2019)