“Small Farm Winery” means a wine-making establishment that does not produce for sale more than two-hundred fifty thousand (250,000) gallons of wine, the alcoholic content of which is not less than one-half of one percent (0.5%) and which does not exceed twenty-one percent (21%) by weight, per calendar year, as reported on the federal tax report form TTB 5210- 17, as it existed on January 1, 2007.