§37-554.2.

§37-554.2.
   
   Counties are hereby authorized to levy an annual occupational tax for
   the privilege of operating as a mixed beverage, beer and wine, caterer
   or special event licensee or as a bottle club, within their respective
   jurisdictions and not located in a city or town levying an occupation
   tax as provided by Section 554.1 of this title, not to exceed the
   state license fee for such licensees; provided that the aforementioned
   tax shall be levied only by the county in which such licensee has his
   principal place of business. All revenues derived from any such annual
   occupational tax shall be deposited in the general revenue fund of the
   county. This section shall not give any county any right to determine
   or regulate the issuance of any license, except as specifically
   provided for in this section, as the Alcoholic Beverage Laws
   Enforcement Commission shall have exclusive authority as to issuance
   and regulations of said licenses and no county may prescribe rules or
   regulations in conflict with or in addition to the statutes of this
   state or the rules of the ABLE Commission.
   
   Counties which levy an occupational tax under this section shall make
   an annual report to the ABLE Commission, covering the fiscal year,
   showing the number and class of licensees subject to said tax, and the
   amount of money received therefrom, which information is to be
   included in the annual report of the ABLE Commission submitted to the
   Governor, and transmitted to the Legislature.