Loading...
HomeMy WebLinkAbout465_Part 3 Ch 1_Repealing Section 3-103(A)(7)_Alcoholic Beverages5530 2179 93 078927 CITY OF OWASSO, OKLAHOMA NUMBER 465 AN ORDINANCE PERTAINING TO PART 3 - ALCOHOLIC BEVERAGES OF THE CODE OF ORDINANCES OF THE CITY OF OWASSO, RELATING TO CHAPTER 1 - ALCOHOLIC BEVERAGES; TAXATION AND REGULATION, SECTION 3 -103 OCCUPATION TAX LEVIED, REPEALING SECTION 3- 103(A)(7) WHICH PROVIDES AN ANNUAL OCCUPATION TAX ON A PACKAGE STORE IN THE AMOUNT OF $300.00, RELATING TO CHAPTER 2 - NON- INTOXICATING BEVERAGES SECTION, 3 -204, LICENSE FEE, SECTION 3 -205 LICENSE REQUIRED, AND SECTION 3 -206 COMPLIANCE WITH STATE LAW; NOT TRANSFERRABLE, REPEALING SAME, DECLARING AN EFFECTIVE DATE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OWASSO, OKLAHOMA, THAT: Section 1: Part 3 - Alcoholic Beverages of the Code of Ordinances of the City of Owasso, Oklahoma, Chapter 1 - Alcoholic Beverages; Taxation and Regulation, Section 3- 103(A)(7) which provides for levy of an annual occupation tax upon each person, firm or corporation engaged within the City in the occupation of package store in the amount of $300.00, be and same hereby is repealed. Section 2: Part 3 - Alcoholic Beverages of the Code of Ordinances of the City of Owasso, Oklahoma, Chapter 2, Non- Intoxicating Beverages, Section 3 -204, License Fee, Section 3 -205, License Required, Section 3 -206, Compliance with State Law; Not Transferrable, be and same hereby are repealed. Section 3: That this ordinance shall upon adoption take effect thirty (30) days from the date of first publication as provided by State Law. DATED this 20th day of July, 1993. CITY OF OWASSO, OKLAHOMA Bob Randolph, Mayor ATTEST: Marcia Boutwell, City Clerk Ronald D. Cates, City Attorney Affidavid Of Pubficatioll Published in the Owasso Reporter, Owasso, Tulsa County, STATE OF OKLAHOMA, TULSA COUNTY, ss: home. July 29, 1993, CITY OF OWASSO, OKLAHOMA NUMBER 465 AN ORDINANCE PERTAINING TO PART 3 - ALCOHOLIC BEVERAGES OF THE CODE OF ORDINANCES OF THE CITY OF OWASSO, RELATING TO CHAPTER 1 - ALCOHOLIC BEVERAGES; TAXATION AND REGULATION, SECTION 3 -103 OCCUPATION TAX LEVIED, REPEALING SECTION 3- 103(A)(7) WHICH PROVIDES AN ANNUAL OCCUPATION TAX ON A PACKAGE STORE IN THE AMOUNT OF $300.00, RELATING TO CHAPTER 2 - NON- INTOXICATING BEVERAGES SECTION, 3 -204, LICENSE FEE, SECTION 3 -205 LICENSE REQUIRED, AND SECTION 3 -206 COMPLIANCE WITH STATE LAW; NOT TRANSFERRABLE, REPEALING SAME, DECLARING AN EFFECTIVE DATE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OWASSO, OKLAHOMA, THAT: Section 1: Part 3 - Alcoholic Beverages of the Code of Ordinances of the City of Owasso, Oklahoma, Chapter 1 - Alcoholic Beverages; Taxation and Regulation, Section 3- 103(A)(7) which provides for levy of an annual occupation tax upon each person, firm or corporation engaged within the City in the occupation of package store in the amount of $300.00, be and same hereby is repealed. Section 2: Part 3 - Alcoholic Beverages of the Code of Ordinances of the City of Owasso, Oklahoma, Chapter 2, Non- Intoxicating Beverages, Section 3 -204, License Fee, Section 3 -205, License Required, Section 3 -206, Compliance with State Law; Not Transferrable, be and same hereby are repealed. Section 3: That this ordinance shall upon adoption take effect thirty (30) days from the date of first publication as provided by State Law. DATED this 20th day of July, 1993. CITY OF OWASSO, OKLAHOMA Bob Randolph, Mayor ATTEST: Marcia Boutwell, City Clerk Ronald D. Cates, City Attorney TO: THE HONORABLE MAYOR AND CITY COUNCIL CITY OF OWASSO FROM: RODNEY J RAY CITY MANAGER SUBJECT: REQUEST FOR ELIMINATION OF LICENSE FEES FOR PACKAGE LIQUOR STORES AND NON-INTOXICATING BEVERAGE RETAILERS DATE: July 15, 1993 BACKGROUND: Mr Mike O'Neal, a citizen of Owasso and owner of a business located in the City (Owasso Discount Liquor and Wine), has requested to appear before the Council for the purpose of requesting relief from certain licenses required of package liquor stores, This memorandum is presented to aquaint the Council with that request and the similar request of retail outlets selling non-intoxicating beverages (less than 3.2% alcohol). Additionally, in anticipation that the Council may want to take action, the staff developed a recommendation for your consideration of this issue. On June 15, 1993, the City Council adopted Ordinance #463 effectivly repealing the City's "Business Licenses" for the majority of retail businesses. The approval of that measure was widely supported by the business community, council and staff as a good message to people who may consider Owasso as a site for their business. The corresponding loss of revenue to the City was approximately $12,000. Previously the Council, on July 17, 1993, enactted Ordinance #417 reducing from $600 to $300 the retail "package Liquor Store" license fee. The staff has now recieved a request from several businesses that there be a consideration of the elimination of the reatil beer licenses ($20.00 annually) and the elimination of the package liquor store license ($300.00 annually). The staff has met with representatives of merchant groups to disucss the issue. Additionally, I have disucssed the issue individually and separetly with some members of the Council. There have been staff evaluations of the request and discussions of the appropriateness of the licenses. An analysis of the fiscal impact of these licenses indicates that there is a potential loss in revenue of $900.00 from retail package liquor store liceses and a potential loss of revenue of $340.00 from retail non-intoxicating beverage licenses. the loss of total revenue of $1240.00 out of a $4,362,287.00 budget is insignificant and will have no significat effect on the operations of the MEMORANDUM Elimination of License Fees July 15, 1993 Page 2 City. However, the rational driving this decision should not be the amount of dollars involved, but rather the equity and fairness of the action. There are many instances wherein the City collects even smaller amounts of fees o Separately, many of those specific revenue sources may be insignificant, however, as a part of the aggregate, they combine to produce the funds needed to provide existing services at existing levels. The staff has also conducted an analysis of the two licenses based on the same criteria used to develop a recommendation relating to repeal of the City's business liceses. That analysis indicated that the City performed no regulatory or inspection services directly relating to those licenses other than normal law enforcement action pertaining to violations of statutes. The state currently requires a state license for both operations and, as a part of their regulatory responsibilitites, do provide checks of the facilities and compliance with "ABLE" regulations. Based on that analysis, the conclusion was that these licenses are for the purpose of raising revenue and do notrepresent a "charge for services". While there is nothing wrong with revenue measures, there may be a more equitable method of producing those revenues that does not have an adverse impact on local merchants. Ordinance #465, if approved as requested, would repeal the license fee now charged for retail package liquor stores and retail stores selling non -intoxicating beverages (3.2 beer), as well as those establishments having an "on premise" license for non-intoxicating beverage. Mr Cates has prepared and reviewed the ordinance. RECOMMENDATION: The staff recommends Council adoption of Ordinance #465. ATTACHMENTS: 1. Ordinance #465 2. Section 3-103(A)(7) of the Municipal Code 3. Section 3-204; 3-205; 3-206 of the Municipal Col-, Sec. 3-102 Alcoholic Beverages Sec® 3-104 4. The following specific terms, to-wit: brewer, class B wholesaler, distiller, manufacturer, person, premises, winemaker, and Oklahoma winemaker, and wholesaler, are given the meanings defined for them by the Oklahoma Alcoholic Beverage Control act; and 5. Words in the plural include the singular, and vice versa; and words imparting the masculine gender include the feminine. (Prior Code, Sec. 1 I . Brewer $1,250.00; 2. Distiller $3,125.00; 3. Winema , ker $625.00; 4. Oklahoma winemaker $75000; 5. Wholesaler $2,500000; 6. Class B wholesaler $625.00; or 7. Package store $300.00. S. The above occupation taxes for brewer and class B wholesaler shall be reduced by seventy-five percent (75%) if the licensee is also holder of a state license to manufacture or wholesale, as the case may be, any nonintoxicating malt beverages as provided in Title 37 of the Oklahoma Statutes. (Prior Code, Sec. 2-2; Ord. No. 417, 7/17/90) State Law Reference., State license fees, authority of city to levy some as state fee, 37 O.S. Section 518. SECTION 3-104 TAX TO BE PAID TO CITY CLERK; RECORDS; STATE LICENSE REQUIRED. A. All occupation taxes herein provided shall be paid in advance, to the city clerk, who shall issue a receipt therefor. The City Clerk shall record the name of such licensee and the address where he engages in his occupation. Such records shall be duly filed and kept in the permanent files of the city for at least five (5) years. Tehreafter, upon resolution by the council such records may be destroyed. Every person receiving such a receipt from the city clerk shall post the tax receipt in a conspicuous place in the permises wherein he carries on his occuption. Page 3-4 SECTION 3-204 LICENSE FEE. A. There is hereby levied upon each retail dealer in nonintoxicating beverages for consumption on and off the premises, an annual municipal license fee of Twenty Dollars ($20.00). There is hereby levied upon each retail dealer in nonintoxicating beverages in original packages and not for consumption on the premises, an annual municipal licnese fee of Ten Dollars ($10.00). B. All such municipal licnese fees shall be paid to the city at the time of issuance and in the manner herein prescribed, after making application to the city clerk. The application shall set forth: 1. The location of the business; 2. The address of the retail dealer; 3. If the retail dealer is a corporation, the name of the president and managing officers thereof; and if the retail dealer is a partnership, the name of all the partners; and 4. The name and number of the county and state permits. The license may be issued upon receipt of the satisfactorily completed application and license fees. C. The license fees herein provided are minimum fees, and there shall be no proration for periods of times shorter than one year. The licenses shall expire on June 30 of each year. D. The license fees herein provided shall be payable in advance on or before the I st day of July of each year. E. Once the license fee has been paid as provided in this section, no refunds may be made. F. Whenever the place of business for which the license is issued is sold, or moved to a new location, the holder of the license shall immediately notify the city clerk with the name of the new owner or address. (Prior Code, Sec. 2-27) State Low Reference: State retail dealer license fees, city not to levy greater fee, 37 O.S. Section 163.7 SECTION 3-205 LICENSE REQUIRED. It is unlawful for any retailer, whether permanent or temporary, at any place within the corporate limits of the city to sell, distribute or dispense any nonintoxicating bevearges without having first paid the municipal license fee as herein required and without securing the appropriate license and permit from the county and state. State Law Reference: 37 O.S. Section 163.7 sets out state license fees. See 37 O.S. Sections 163.1 et seq. for other licensing requirements. SECTION 3-206 COMPLIANCE WITH STATE LAW; NOT TRANSFERABLE. No municipal license shall be issued to any retail dealer by the city clerk without a satisfactory shoing that the applicant has obtained all state and county permits required by law, and has in all other respects complied with the laws of the state relating to the sale and distribution of nonintoxicating beverages. All license fees levied herein shall expire midnight on June 30th of each year. No license shall be transferable.