Oklahoma City Municipal Code § 52-151 Alcoholic beverages.
§ 52-151. - Alcoholic beverages.
(a) Generally. The occupation tax levied on the following businesses or occupations relating to alcoholic beverages shall be as indicated:
(1) brewer .....$1,250.00
(2) small brewer .....$125.00
(3) distiller .....$3,125.00
(4) winemaker .....$625.00
(5) small farm winery .....$75.00
(6) rectifier .....$3,125.00
(7) wine and spirits wholesaler .....$3,000.00
(8) beer distributor .....$750.00
(9) retail spirits .....$905.00
(10) Retail Wine .....$1,000.00
(11) Retail Beer .....$500.00
(12) mixed beverage: .....
a. initial .....$1,005.00
b. renewal .....$905.00
(13) mixed beverage/caterer combination .....$1,250.00
(14) on premise beer and wine: .....
a. initial .....$500.00
b. renewal .....$450.00
(15) caterer: .....
a. initial .....$1,005.00
b. renewal .....$905.00
(16) special event, annual/quarterly .....$55.00
(17) airline/railroad beverage: .....
a. initial .....$1,005.00
b. renewal .....$905.00
(18) service organizations which are exempt under § 501(c)(8)(10) or (19) of the Internal Revenue Code for mixed beverage or bottle club .....$500.00
(19) Annual Public Event .....$1,005.00
(20) One-Time Public Event .....$255.00
(21) Winemaker Self-Distribution License .....$750.00
(22) Small Brewer Self-Distribution License .....$750.00
(23) Brewpub License .....$1,005.00
(24) Brewpub Self-Distribution License .....$750.00
The City incurs processing costs when accepting payments made by credit and debit cards. Therefore, a Service Fee of 2.7 percent of the occupation tax shall be added to the costs set forth in this Section 52-151 if payment is made with a credit or debit card.
(Ord. No. 16770, § 1(14-92), 6-29-82; Ord. No. 16890, § 1, 10-5-82; Code 1980, § 52-97; Ord. No. 18110, § 1, 5-14-85; Ord. No. 20821, § 1, 6-3-97; Ord. No. 21954, § 1, 4-30-02; Ord. No. 22628, § 1, 1-4-05; Ord. No. 23717, § 2, 10-28-08; Ord. No. 25913, § 1, 4-24-18; Ord. No. 25986, § 1, 8-28-18, eff. 10-1-18; Ord. No. 27977, § 3, 11-18-25)