Every person doing domestic or intrastate business within this State and engaging in the business of selling, manufacturing, purchasing, consigning, using, shipping, or distributing, for the purpose of sale within this State, bottled drinks of every kind including, but not limited to: soda water, ginger ale, coca-cola, lime-cola, pepsi-cola, any product having an alcohol content of less than one-half percent of weight or volume, fruit juices, vegetable juices, and all drinks and other beverages and things commonly designated as "soft drinks" are, for the privilege of carrying on the business, subject to the payment of a license tax which is measured by and graduated in accordance with the sales of the person within the State, except as otherwise provided in this article.

Every person, firm, corporation, club, or association, or any organization or individual within this State, importing, receiving, or acquiring from without the State, or from any other source, beverages commonly designated as soft drinks as contemplated by this article, for use or consumption within this State, is subject to payment of license tax at the rates provided for the sale, offer for sale, or distribution of such soft drinks.