If any simple syrup is made, mixed, compounded or manufactured within this State for use at any place where soft drinks are mixed by dissolving sugar in water or any other mixture that will create simple syrup or in the event any syrup is made by adding concentrates or extracts to mixtures made of sugar and water, commonly referred to as "simple syrup," the mixer, maker, manufacturer or compounder of such syrup shall place and keep it in containers until such syrup is needed for the purpose of mixing drinks and the containers of all such syrup so manufactured shall be stamped by the mixer, maker, manufacturer or compounder with soft drinks license tax stamps at the rate of ninety-five cents per gallon.