3-5-1605. License fees generally.

3-5-1605. License fees generally. (a) For the privilege of doing business respectively, as indicated in this section, there shall be imposed, assessed, levied, and collected each fiscal year beginning July 1, the following license fees: (1)(A) For the privilege of manufacturing wine in quantities not to exceed five thousand gallons (5,000 gals.), a license fee of two hundred dollars ($200) shall be paid by the manufacturer. (B) However, a person in this state may manufacture wine from fruits or vegetables in quantities not to exceed two hundred gallons (200 gals.) for consumption in the person's home by the person and the person's guests but not for sale free from the license fee under subdivision (a)(1)(A) of this section; (2) For the privilege of manufacturing small farm wine in excess of five thousand gallons (5,000 gals.), a license fee of four hundred dollars ($400) shall be paid by the manufacturer; (3)(A) For the privilege of selling small farm winery wine except by a manufacturer for consumption at the manufacturer's winery, there shall be paid for each retail dealer's license a fee of one hundred dollars ($100). (B)(i) This subdivision (a)(3) applies to all retail licenses for grocery stores, convenience stores, liquor stores, and package stores that sell malt beverages and wine. (ii) A retail liquor store may sell small farm winery wine without the small farm winery wine retail permit; (4)(A) For the privilege of selling small farm wine except by a manufacturer at the manufacturer's winery, there shall be paid for each wholesale dealer's license a fee of one hundred dollars ($100). (B) This subdivision (a)(4) applies to all alcoholic beverage wholesale distributors; (5) For the privilege of selling small farm winery wine at the small farm winery or in this state, there is imposed, assessed, and levied a tax of seventy-five cents (75¢) per gallon upon all the small farm winery wine manufactured and sold in this state under this subchapter; and (6) For the privilege of selling small farm winery light wine at the small farm winery or in this state, there is imposed, assessed, and levied a tax of twenty-five cents (25¢) per gallon upon all small farm winery light wine manufactured and sold in this state under the provisions of this subchapter. (b) For existing licenses: (1) A person that holds a license for the sale of native wine issued under this chapter before March 29, 2007, may conduct business as a small farm winery wholesaler or retailer until the native wine license expires; and (2) Upon the expiration of a native wine license issued under this chapter on or before March 29, 2007, the Alcoholic Beverage Control Board may issue a new license as part of the renewal process if the wholesaler or retailer: (A) Meets the criteria under this section; and (B) Is in good standing. (c) Tax on wine shall be based on the amount sold.