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......................... 1,000.00

(3) Upon each importer................................. 1,000.00

(4) Upon each fruit grower............................. 500.00

(5) Upon each broker................................... 100.00

(6) Upon each retail dealer............................. 100.00