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Stillwater |
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Code of Ordinances |
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Part II. STILLWATER CITY CODE |
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Chapter 3. ALCOHOLIC BEVERAGES |
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Article II. OCCUPATION TAX ON RETAILERS AND WHOLESALERS |
§ 3-26. Levied; amount.
(a)
There is hereby levied and assessed an annual occupation tax on every business or occupation relating to alcoholic beverages as specifically enumerated below and in the following amounts:
(1)
Brewer ..... $1,250.00
(2)
Oklahoma Brewer ..... 125.00
(3)
Bonded Warehouse ..... 190.00
(4)
Storage ..... 23.00
(5)
Distiller ..... 3,125.00
(6)
Winemaker ..... 625.00
(7)
Oklahoma Winemaker ..... 75.00
(8)
Rectifier ..... 3,125.00
(9)
On Premises Beer and Wine—Initial ..... 500.00
Renewal ..... 450.00
(10)
Mixed Beverage—Initial ..... 1,005.00
Renewal ..... 905.00
(11)
Caterer—Initial ..... 1,005.00
Renewal ..... 905.00
(12)
Hotel Beverage—Initial ..... 1,005.00
Renewal ..... 905.00
(13)
Caterer/Mixed Beverage Combination ..... 1,250.00
(14)
Wine and Spirits Wholesaler ..... 3,000.00
(15)
Beer Distributor ..... 750.00
(16)
Retail Package Store ..... 905.00
(17)
Bottle Club ..... 1,000.00
(18)
Annual Special Event ..... 55.00
(19)
Quarterly Special Event ..... 55.00
(20)
On Premises Beer and Wine—Initial ..... 500.00
Renewal ..... 450.00
(21)
Retail Wine ..... 1,000.00
(22)
Retail Beer ..... 500.00
(23)
Annual Public Event ..... 1,000.00
(24)
One-Time Public Event ..... 225.00
(25)
Small Brewer Self-Distribution ..... 750.00
(26)
Brewpub License ..... 1,005.00
(27)
Brewpub Self-Distribution ..... 750.00
(28)
Mixed Beverage-Service or Fraternal Organization Exempt Under IRS 501(c) ..... 500.00
(b)
If a license is required by the state for any of the above occupations, and if the state fails or refuses to issue or renew such license, the annual tax paid to the city under this section may be refunded if written proof satisfactory to the city clerk or his designee is supplied, showing that the state license has been denied.
(Code 1966, § 2-4(a), (c); Code 1982, § 3-26; Ord. No. 1570, § 2, 7-21-1975; Ord. No. 2196, § 9, 6-10-1985; Ord. No. 2489, § 4, 9-19-1994; Ord. No. 2505, § 1, 1-30-1995; Ord. No. 2795, § 1, 8-25-2003; Ord. No. 3058, § 1, 1-12-2009; Ord. No. 3413, § 1, 8-20-2018 )