City of Cushing, OK Occupation Tax

[Code 1974 § 2-2; Code 1985 § 4-17; Code 2005 § 10-61; Ord. No. 01-16-07-02, § 1, 1-16-2007]

There is hereby levied and assessed an annual occupation tax on every business or occupation relating to alcoholic beverages as specifically enumerated in this section and in the dollar amount stated as follows:

Type		Tax
(1)	Brewer license	$1,250
(2)	Oklahoma brewer license	$125
(3)	Distiller license	$3,125
(4)	Winemaker license	$625
(5)	Oklahoma winemaker license	$75
(6)	Rectifier license	$3,125
(7)	Wholesaler license	$3,500
(8)	Class B wholesaler license	$625
(9)	Retail package store license	$905
(10)	Mixed beverage license (initial)	$1,005
	(renewal)	$905
(11)	Mixed beverage/caterer combo license	$1,250
(12)	Beer and wine license
	(initial)	$500
	(renewal)	$450
(13)	Caterer license
	(initial)	$1,005
	(renewal)	$905
(14)	Annual special event license	$55
(15)	Quarterly special event license	$55
(16)	Hotel beverage license
	(initial)	$1,005
	(renewal)	$905
(17)	Airline/Railroad beverage license
	(initial)	$1,005
	(renewal)	$905
(18)	Agent license	$55
(19)	Employee license	$30
(20)	Industrial license	$23
(21)	Carrier license	$23
(22)	Private carrier license	$23
(23)	Bonded warehouse license	$190
(24)	Storage license	$23
(25)	Nonresident seller license	$750
(26)	Manufacturers agent license	$55
(27)	Sacramental wine supplier license	$100
(28)	Charitable auction license	$1

There shall be added to the initial or renewal fees for a mixed beverage license an administrative fee, which shall not be deemed to be a license fee, in the amount of $500, which shall be paid at the same time and in the same manner as the license fees prescribed by paragraph (10) of this subsection; provided, this fee shall not be assessed against service organizations or fraternal beneficiary societies which are exempt under § 501(c)(19), (8) or (10) of the Internal Revenue Code. There shall be added to the fee for a mixed beverage/caterer combination license an administrative fee, which shall not be deemed to be a license fee, in the amount of $250, which shall be paid at the same time and in the same manner as the license fee prescribed by paragraph (11) of this subsection.

Not withstanding the provisions of Subsection A of this section:

(1)

The license fee for a mixed beverage or bottle club license for those service organizations or fraternal beneficiary societies which are exempt under § 501(c)(19), (8) or (10) of the Internal Revenue Code shall be $500 per year;

(2)

The fees provided for in Subsection A of this section for a brewer license and for a Class B wholesaler license shall be reduced by 75% if the applicant therefore is also the holder of a license to manufacture or wholesale any low-point beer as provided for in this title; and,

(3)

The renewal fee for an airline/railroad beverage license held by a railroad described in 49 U.S.C., § 24301, shall be $100.

An applicant may apply for and receive both a beer and wine license and a caterer license.

All licenses, except as otherwise provided, shall be valid for one year from date of issuance unless revoked or surrendered. Provided, all employee licenses issued on or after September 1, 1993, shall be valid for two years.

The holder of a license, issued by the ABLE Commission, for a bottle club located in a county of this state where the sale of alcoholic beverages by the individual drink for on-premises consumption has been authorized, may exchange the bottle club license for a mixed beverage license or a beer and wine license and operate the licensed premises as a mixed beverage establishment or a beer and wine establishment subject to the provisions of the Oklahoma Alcoholic Beverage Control Act. There shall be no additional fee for such exchange and the mixed beverage license or beer and wine license issued shall expire one year from the date of issuance of the original bottle club license.

[Code 1974 § 2-5; Code 1985 § 4-18; Code 2005 § 10-62]

Any state licensee originally entering upon any occupation listed in § 3-5 A shall pay the tax therefor at the office of the City Clerk on or before the date upon which he enters upon such occupation. The licensee shall provide a copy of his current state license before payment of an occupation tax will be accepted. Thereafter, the licensee shall pay the tax annually on or before July 1.

The occupation tax subject to this chapter shall be prorated on a monthly basis for the year in which an occupation begins operations.

Upon payment of the occupation tax, the City Clerk shall issue a receipt to the state licensee, which the licensee shall post in a conspicuous place on the premises wherein he carries on his occupation.

Any person who engages in any of the occupations taxed by this article without paying the occupation tax imposed therefor in advance of such operation, is guilty of an offense against the City and upon conviction thereof shall be punished as provided in § 1-8.