§ 302. Annual occupation tax.
A.
There is hereby levied an annual tax upon the following occupations in the amount set out opposite the name of such occupation.
1.
a. Brewer ..... $1,250.00
b.
Brewer Self Dist. ..... 750.00
c.
Brew Pub ..... 1,005.00
d.
Brew Pub Self Dist. ..... 750.00
2.
Oklahoma Brewer ..... 125.00
3.
Distiller ..... 3,125.00
4.
a. Wine Maker ..... 625.00
b.
Wine Self Dist. ..... 750.00
5.
Oklahoma Wine Maker ..... 75.00
6.
Rectifier ..... 3,125.00
7.
Wholesaler ..... 3,000.00
8.
Class B Wholesaler ..... 750.00
9.
Package Store ..... 905.00
10.
Mixed Beverage
(initial) ..... 1,005.00
(renewal) ..... 905.00
11.
Mixed Beverage/Caterer Combo ..... 1,250.00
12.
a. Beer and Wine
(initial) ..... 500.00
(renewal) ..... 450.00
b.
Retail Beer ..... 500.00
c.
Retail Wine ..... 1,000.00
13.
Caterer
(initial) ..... 1,005.00
(renewal) ..... 905.00
14.
Special Event - Tax per day ..... 55.00
B.
The tax for service organizations which are exempt under Section 501(c)(8)(10) and (19) of the Internal Revenue Code for mixed beverage licenses shall be Five Hundred Dollars ($500.00) per year.
C.
The tax on any type or class of occupation due during the fiscal year shall be prorated on a monthly basis.
D.
If a license is required by the state of Oklahoma 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 of Tulsa under this chapter may be refunded on a prorated basis upon written proof, satisfactory to the Mayor or his designee, that the state license has been denied.
(Ord. Nos. 16992, 21638; Ord. No. 23885 , § 1, 3-28-2018, eff. 10-1-2018)