There is hereby levied and assessed and shall be collected a license or permit fee from every person pursuing or engaging in any business for which a permit or license is required under V.T.C.A., Alcoholic Beverage Code § 1.01 et seq., in an amount equal to one-half of the state fee charged for such permit or license, as such fee now exists or shall from time to time be established pursuant to such act. Such license or permit fee shall not, however, be applicable to the holder of an agent’s, industrial, carrier’s, local cartage, or shortage permits, nor to wine and beer retailer’s permits issued to operators of dining, buffet, or club cars, and class B winery permits, nor to mixed beverage permits during the first, second and third years of their existence.
(Code 1974, § 21/2-1(a))