A. Any licensee holding a license for any of the purposes hereinafter mentioned issued by the State Director of Alcoholic Beverage Control shall pay an annual occupation tax to the city, as follows:

1. Alcoholic Liquor Distributor. For the first and each additional distribution place of business operated in the city by the same licensee and wholesaling and jobbing alcoholic liquors, except beer--nine hundred dollars ($900.00);

2. Beer Distributor. For the first and each additional wholesale distributing place of business operated in the city by the same licensee and wholesaling or jobbing beer, containing more than 3.2 percent of alcohol by weight only--one hundred dollars ($100.00);

3. Retailers. Alcoholic liquors (including beer containing more than 3.2 percent of alcohol by weight), for consumption off the premises (sales in the original package only)--three hundred dollars ($300.00).

B. The tax shall be paid before business is begun under an original state license and within ten days after the renewal of a state license. (Prior code § 4-301)