(a) An annual occupational license tax is imposed upon each winery, manufacturer, broker, importer, wholesaler, and retail dealer of wine in this state, as follows:
(1) Upon each winery and manufacturer ................ $ 1,000.00 (2) Upon each wholesale dealer .................0cceeeeeee eee 500.00 (3) Upon each importer ..............cc cece ee eeeeeeeeeeeeeeeeee 500.00 (4) Upon each broker s205.c:cibeiisaiisevicossaieiienviewder des 50.00 (5) Upon each retail dealer ............... ccc cece cece eee e eee 50.00 (6) Upon each special event use permit applicant ....... 50.00
(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.