[Code 1974 § 2-2; Code 1985 § 4-17; Code 2005 § 10-61; Ord. No. 01-16-07-02, § 1, 1-16-2007; Ord. 8-20-18-05]
A.
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:
(1) | Brewer license | $1,250 |
(2) | Small brewer license | $125 |
(3) | Distiller license | $3,125 |
(4) | Winemaker license | $625 |
(5) | Small farm winemaker license | $75 |
(6) | Rectifier license | $3,125 |
(7) | Wine and spirits Wholesaler license | $3,000 |
(8) | Beer distributor license | $750 |
(9) | Retail spirits license | $905 |
(10) | Retail wine license | $1,000 |
(11) | Retail beer license | $500 |
(12) | Mixed beverage license | |
(initial) | $1,005 | |
(renewal) | $905 | |
(13) | Mixed beverage/caterer combo license | $1,250 |
(14) | [intentionally left blank] | |
(15) | Caterer license | |
(initial) | $1,005 | |
(renewal) | $905 | |
(16) | Annual special event license | $55 |
(17) | Quarterly special event license | $55 |
(18) | Hotel beverage license | |
(initial) | $1,005 | |
(renewal) | $905 | |
(19) | Airline/Railroad beverage license | |
(initial) | $1,005 | |
(renewal) | $905 | |
(20) | Agent license | $55 |
(21) | [intentionally left blank] | |
(22) | Industrial license | $23 |
(23) | Carrier license | $23 |
(24) | Private carrier license | $23 |
(25) | Bonded warehouse license | $190 |
(26) | Storage license | $23 |
(27) | Nonresident seller license | $750 |
(28) | Manufacturers agent license | $55 |
(29) | Sacramental wine supplier license | $100 |
(30) | Charitable auction license | $1 |
(31) | Charitable alcoholic beverage license | $55 |
(32) | Winemaker self-distribution | $750 |
(33) | Annual public event license | $1,005 |
(34) | One-time public event license | $255 |
(35) | Small brewer self-distribution license | $750 |
(36) | Brewpub license | $1,005 |
(37) | Brewpub self-distribution license | $750 |
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 A; provided, this fee shall not be assessed against service organizations or fraternal beneficiary societies which are exempt under section 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 A.
B.
Notwithstanding the provisions of subsection A of this section:
(1)
The license fee for a mixed beverage license 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 $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 beer or wine 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., Section 24301, shall be $100.
C.
An applicant may apply for and receive both an on-premises beer and wine license and a caterer license.
D.
All licenses, except as otherwise provided, shall be valid for one year from the date of issuance unless revoked or surrendered. Provided, all employee licenses issued on or after September 1, 1993, shall be valid for two years.