Article 3.--LICENSING AND RELATED PROVISIONS; CITY OPTION
41-310.Annual license fees; city or township taxes; license year.(a) At the time application is made to the director for a license of anyclass, the applicant shall pay the fee provided by this section.
(b) The annual fee for a manufacturer's license to manufacture alcoholand spirits shall be $2,500.
(c) The annual fee for a manufacturer's license to manufacture beer andcereal malt beverage shall be:
(1) For 1 to 100 barrel daily capacity or any part thereof, $200.
(2) For 100 to 150 barrel daily capacity, $400.
(3) For 150 to 200 barrel daily capacity, $700.
(4) For 200 to 300 barrel daily capacity, $1,000.
(5) For 300 to 400 barrel daily capacity, $1,300.
(6) For 400 to 500 barrel daily capacity, $1,400.
(7) For 500 or more barrel daily capacity, $1,600.
As used in this subsection, "daily capacity" means the average daily barrelproduction for the previous 12months of manufacturing operation. If no basis for comparison exists, thelicensee shall payin advance for the first year's operation a fee of $1,000.
(d) The annual fee for a manufacturer's license to manufacture wine shall be$500.
(e) The annual fee for a microbrewery license or a farm winerylicense shall be $250.
The annual fee for a winery outlet license shall be $50.
The annual fee for a microbrewery packaging and warehousing facility licenseshall be$100.
(f) The annual fee for a spirits distributor's licensefor the first and eachadditional distributing place of business operated in this state by thelicensee and wholesaling and jobbing spirits shall be $1,000.
(g) The annual fee for a wine distributor's license for the first and eachadditional distributing place of business operated in this state by thelicensee and wholesaling and jobbing wine shall be $1,000.
(h) The annual fee for a beer distributor's license,for the first and each additionalwholesale distributing place of business operated in this state by the licenseeand wholesaling or jobbing beer and cereal malt beverage shall be $1,000.
(i) The annual fee for a nonbeverage user's license shall be:
(1) For class 1, $10.
(2) For class 2, $50.
(3) For class 3, $100.
(4) For class 4, $200.
(5) For class 5, $500.
(j) In addition to the license fees prescribed by subsections (b), (c),(d), (f), (g), (h) and (i):
(1) Any city in which the licensedpremises are located may levy and collect an annual occupation orlicense tax onthe licensee in an amount not exceeding theamount of the annual license fee required to be paid under this act toobtain the license, but no city shall impose an occupation or privilegetax on the licensee in excess of thatamount; and
(2) any township in which thelicensed premises are located may levy and collect an annual occupation orlicense tax onthe licensee in an amount not exceeding theamount of the annual license fee required to be paid under this act toobtain the license, but no township shall impose an occupation orprivilege tax on the licensee in excess of that amount; thetownship board of the township is authorized to fix andimpose the tax and the tax shall be paid by thelicensee to the township treasurer, who shall issue a receipt therefor tothe licensee andshall cause the tax paid to beplaced in the general fund of the township.
(k) The annual fee for a retailer's license shall be $250.
(l) In addition to the license fee prescribedby subsection (k):
(1) Any city in which the licensed premises are located shall levyand collect an annual occupation or license tax on the licensee in an amountnot less than $100 nor more than $300, but no other occupation or excisetax or license fee shall be levied by any city against or collected fromthe licensee; and
(2) any township in which thelicensed premises are locatedshall levy and collect an annual occupation or license tax on the licenseein an amount not less than $100 nor more than $300; the township board ofthe township is authorized to fix and impose the tax and the tax shallbe paid by the licensee to the township treasurer, who shall issue a receipttherefor to the licensee and shall cause the tax paid to be placed in thegeneral fund of the township.
(m) The license year for a license shall commence on the date the licenseis issued by the director and shall end one year after that date.
Article 3.--LICENSING AND RELATED PROVISIONS; CITY OPTION
41-310.Annual license fees; city or township taxes; license year.(a) At the time application is made to the director for a license of anyclass, the applicant shall pay the fee provided by this section.
(b) The annual fee for a manufacturer's license to manufacture alcoholand spirits shall be $2,500.
(c) The annual fee for a manufacturer's license to manufacture beer andcereal malt beverage shall be:
(1) For 1 to 100 barrel daily capacity or any part thereof, $200.
(2) For 100 to 150 barrel daily capacity, $400.
(3) For 150 to 200 barrel daily capacity, $700.
(4) For 200 to 300 barrel daily capacity, $1,000.
(5) For 300 to 400 barrel daily capacity, $1,300.
(6) For 400 to 500 barrel daily capacity, $1,400.
(7) For 500 or more barrel daily capacity, $1,600.
As used in this subsection, "daily capacity" means the average daily barrelproduction for the previous 12months of manufacturing operation. If no basis for comparison exists, thelicensee shall payin advance for the first year's operation a fee of $1,000.
(d) The annual fee for a manufacturer's license to manufacture wine shall be$500.
(e) The annual fee for a microbrewery license or a farm winerylicense shall be $250.
The annual fee for a winery outlet license shall be $50.
The annual fee for a microbrewery packaging and warehousing facility licenseshall be$100.
(f) The annual fee for a spirits distributor's licensefor the first and eachadditional distributing place of business operated in this state by thelicensee and wholesaling and jobbing spirits shall be $1,000.
(g) The annual fee for a wine distributor's license for the first and eachadditional distributing place of business operated in this state by thelicensee and wholesaling and jobbing wine shall be $1,000.
(h) The annual fee for a beer distributor's license,for the first and each additionalwholesale distributing place of business operated in this state by the licenseeand wholesaling or jobbing beer and cereal malt beverage shall be $1,000.
(i) The annual fee for a nonbeverage user's license shall be:
(1) For class 1, $10.
(2) For class 2, $50.
(3) For class 3, $100.
(4) For class 4, $200.
(5) For class 5, $500.
(j) In addition to the license fees prescribed by subsections (b), (c),(d), (f), (g), (h) and (i):
(1) Any city in which the licensedpremises are located may levy and collect an annual occupation orlicense tax onthe licensee in an amount not exceeding theamount of the annual license fee required to be paid under this act toobtain the license, but no city shall impose an occupation or privilegetax on the licensee in excess of thatamount; and
(2) any township in which thelicensed premises are located may levy and collect an annual occupation orlicense tax onthe licensee in an amount not exceeding theamount of the annual license fee required to be paid under this act toobtain the license, but no township shall impose an occupation orprivilege tax on the licensee in excess of that amount; thetownship board of the township is authorized to fix andimpose the tax and the tax shall be paid by thelicensee to the township treasurer, who shall issue a receipt therefor tothe licensee andshall cause the tax paid to beplaced in the general fund of the township.
(k) The annual fee for a retailer's license shall be $250.
(l) In addition to the license fee prescribedby subsection (k):
(1) Any city in which the licensed premises are located shall levyand collect an annual occupation or license tax on the licensee in an amountnot less than $100 nor more than $300, but no other occupation or excisetax or license fee shall be levied by any city against or collected fromthe licensee; and
(2) any township in which thelicensed premises are locatedshall levy and collect an annual occupation or license tax on the licenseein an amount not less than $100 nor more than $300; the township board ofthe township is authorized to fix and impose the tax and the tax shallbe paid by the licensee to the township treasurer, who shall issue a receipttherefor to the licensee and shall cause the tax paid to be placed in thegeneral fund of the township.
(m) The license year for a license shall commence on the date the licenseis issued by the director and shall end one year after that date.
Article 3.--LICENSING AND RELATED PROVISIONS; CITY OPTION
41-310.Annual license fees; city or township taxes; license year.(a) At the time application is made to the director for a license of anyclass, the applicant shall pay the fee provided by this section.
(b) The annual fee for a manufacturer's license to manufacture alcoholand spirits shall be $2,500.
(c) The annual fee for a manufacturer's license to manufacture beer andcereal malt beverage shall be:
(1) For 1 to 100 barrel daily capacity or any part thereof, $200.
(2) For 100 to 150 barrel daily capacity, $400.
(3) For 150 to 200 barrel daily capacity, $700.
(4) For 200 to 300 barrel daily capacity, $1,000.
(5) For 300 to 400 barrel daily capacity, $1,300.
(6) For 400 to 500 barrel daily capacity, $1,400.
(7) For 500 or more barrel daily capacity, $1,600.
As used in this subsection, "daily capacity" means the average daily barrelproduction for the previous 12months of manufacturing operation. If no basis for comparison exists, thelicensee shall payin advance for the first year's operation a fee of $1,000.
(d) The annual fee for a manufacturer's license to manufacture wine shall be$500.
(e) The annual fee for a microbrewery license or a farm winerylicense shall be $250.
The annual fee for a winery outlet license shall be $50.
The annual fee for a microbrewery packaging and warehousing facility licenseshall be$100.
(f) The annual fee for a spirits distributor's licensefor the first and eachadditional distributing place of business operated in this state by thelicensee and wholesaling and jobbing spirits shall be $1,000.
(g) The annual fee for a wine distributor's license for the first and eachadditional distributing place of business operated in this state by thelicensee and wholesaling and jobbing wine shall be $1,000.
(h) The annual fee for a beer distributor's license,for the first and each additionalwholesale distributing place of business operated in this state by the licenseeand wholesaling or jobbing beer and cereal malt beverage shall be $1,000.
(i) The annual fee for a nonbeverage user's license shall be:
(1) For class 1, $10.
(2) For class 2, $50.
(3) For class 3, $100.
(4) For class 4, $200.
(5) For class 5, $500.
(j) In addition to the license fees prescribed by subsections (b), (c),(d), (f), (g), (h) and (i):
(1) Any city in which the licensedpremises are located may levy and collect an annual occupation orlicense tax onthe licensee in an amount not exceeding theamount of the annual license fee required to be paid under this act toobtain the license, but no city shall impose an occupation or privilegetax on the licensee in excess of thatamount; and
(2) any township in which thelicensed premises are located may levy and collect an annual occupation orlicense tax onthe licensee in an amount not exceeding theamount of the annual license fee required to be paid under this act toobtain the license, but no township shall impose an occupation orprivilege tax on the licensee in excess of that amount; thetownship board of the township is authorized to fix andimpose the tax and the tax shall be paid by thelicensee to the township treasurer, who shall issue a receipt therefor tothe licensee andshall cause the tax paid to beplaced in the general fund of the township.
(k) The annual fee for a retailer's license shall be $250.
(l) In addition to the license fee prescribedby subsection (k):
(1) Any city in which the licensed premises are located shall levyand collect an annual occupation or license tax on the licensee in an amountnot less than $100 nor more than $300, but no other occupation or excisetax or license fee shall be levied by any city against or collected fromthe licensee; and
(2) any township in which thelicensed premises are locatedshall levy and collect an annual occupation or license tax on the licenseein an amount not less than $100 nor more than $300; the township board ofthe township is authorized to fix and impose the tax and the tax shallbe paid by the licensee to the township treasurer, who shall issue a receipttherefor to the licensee and shall cause the tax paid to be placed in thegeneral fund of the township.
(m) The license year for a license shall commence on the date the licenseis issued by the director and shall end one year after that date.
