(a) An annual occupational license tax is imposed upon each distiller, manufacturer, broker, importer, wholesaler, fruit grower, and retail dealer of distilled spirits in this state, as follows:
(1) Upon each distiller and manufacturer ............. $ 1,000.00
(2) Upon each wholesale dealer ..................ccceeeee ee 1,000.00 (3) Upon each importer ............... ccc ccceeeeeeeeeeeeeeees 1,000.00 (4) Upon each fruit grower ..............cc cece cece eeneeeees 500.00 (5) Upon each broker ...............cccc cece cee ceeeeeeeeeneees 100.00 (6) Upon each retail dealer ................. ccc cece ee eeeeeees 100.00 (7) Upon each special event use permit applicant ...... 100.00
(b) An annual occupational license tax shall be paid for each place of business operated. An application for the applicable license required pursuant to this title along with the payment of the tax required by subsection (a) of this Code section shall be submitted to the department immediately upon assuming control of the place of business and
annually thereafter for so long as the business is operated.