Section 2-1. Occupation Tax.
- There is herby levied and assessed an annual occupation tax on every business or occupation relating to alcoholic beverages as specifically listed herein and in the amounts stated:
- Brewer $1,250.00
- Distiller $3,125.00
- Wine Maker $400
- Oklahoma Winemaker $75.00
- Rectifier $3,125.00
- Wholesaler $3,500.00
- Class B wholesaler $400.00
- Retail package store $300.00
- Mixed Beverage
- Initial $750.00
- Renewal $400.00
- The occupation tax for those service organizations which are exempt under Section 501(c) of the Internal Revenue Code shall be three hundred dollars ($300.00) per year for mixed beverage licenses.
- If any Brewer or Wholesaler shall hold a license from the State Of Oklahoma to manufacture or wholesale beer or other malt beverage then the above occupation tax for such Brewer or Wholesaler shall be only twenty-five percent (25%) of the above fee.
Section 2-2. Payment Required: Penalty.
- Any state licensee originally entering upon any occupation herein listed shall pay the tax therefore at the office of the Town Clerk on or before the date upon which he enters upon such occupation. Said 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 the 1st day of April.
- The occupation tax subject to this ordinance shall be prorated on a monthly basis for the year in which an occupation begins operations.
- Upon payment of the said occupation tax, the Town Clerk shall issue a receipt to said state licensee, which said licensee shall post in a conspicuous place on the premises wherein he carries on his occupation.
- Any person who engaged in any of the occupations stated by this Chapter without paying said occupation tax imposed therefore in advance of such operation, is guilty of an offense against the Town of Tryon and upon conviction thereof shall be fined the sum of not more than five hundred ($500.00), not including costs. Each day of such violation shall constitute a separate offense.
Section 2-3 Annual Report.
The Town Clerk shall make an annual report to the ABLE Commission covering the fiscal year, showing the number and class of licenses subject to the occupation tax and the amount of money collected from said tax.
Section 2-4 Application For Certificate Investigations.
- Every applicant for a certificate of compliance with zoning, fire, health and safety codes of the Tour of Tryon required by Title 37 of the Oklahoma Statutes shall apply at the office of the Torn Clerk by:
- filing a written application on forms prescribed by that office, and
- paying a verification and certification fee in the amount of nine hundred dollars ($900.00) at the time of filing.
- Upon receipt of an application for a certificate of compliance, the Town clerk shall cause an investigation to be made to determine whether the penises proposed for licensed operations comply with the provisions of the zoning ordinances and any health, fire, building and other safety codes applicable to it.
- The Town of Tryon shall act on all such applications within twenty (20) days of receipt thereof.
Section 2-5. Issuance of Certificate of Zoning and Certificate of Compliance.
- Upon finding that the premises of an applicant for a certificate is in compliance with all applicable zoning ordinances, a certificate of zoning shall be issued to the ABRE Commission of the State Of Oklahoma.
- The above certificates of compliance shall be signed by the Mayor of the Town of Tryon.
Section 2-6. Definitions.
All of the terms and Phrases used in this Ordinance shall be given the same use and meaning as defined by the Oklahoma Alcoholic Beverage Control Act.