§ 3-12. Occupational tax.

(a)

The annual occupational tax imposed in section 3-11 above shall be as follows:

License Category	Initial	Renewal
Brewer	$1,250.00	$1,250.00
Small brewer	$125.00	$125.00
Distiller	$3,125.00	$3,125.00
Winemaker	$625.00	$625.00
Small farm winery	$75.00	$75.00
Rectifier	$3,125.00	$3,125.00
Wine and spirits wholesaler	$3,000.00	$3,000.00
Beer distributor	$750.00	$750.00
Retail spirits	$905.00	$905.00
Retail wine	$1,000.00	$1,000.00
Retail beer	$500.00	$500.00
Mixed beverage	$1,005.00	$905.00
Mixed beverage/caterer combination	$1,250.00	$1,250.00
On premises beer and wine	$500.00	$450.00
Bottle club	$1,000.00	$900.00
Caterer	$1,005.00	$905.00
Annual special event	$55.00	$55.00
Quarterly special event	$55.00	$55.00
Nonresident, seller or manufacturer	$750.00	$750.00
Annual public event	$1,005.00	$1,005.00
One-time public event	$255.00	$255.00

 

(b)

Notwithstanding the provisions of subsection (a) of this section, the occupational tax for those service organizations or fraternal beneficiary societies which are exempt under section 501(c)(19), (8) or (10) of the Internal Revenue Code shall be five hundred dollars ($500.00) per year.

(c)

The permit issued after payment of the occupational tax shall run concurrently with and expire on the same date as the license issued by the ABLE commission.

(Ord. No. 2018-17, § VIII, 4-3-18)

State law reference

37A O.S. § 4-104—Municipalities—Occupational Tax; 37A O.S. § 2-101 License Fees and Surcharges