(a) For the purpose of this section, the term “special store” shall mean and include any store or any mercantile establishment in which goods, wares, or merchandise of any kind, except cigarettes, tobacco products or soft drinks, are purchased, ordered, sold, or offered for sale, either at retail or wholesale, and which contains no coin operated device(s) owned and operated by the store proprietor. The term “general store” shall mean and include any store(s) or any merchandise establishment(s) in which goods, wares, or merchandise of any kind are purchased, ordered, sold, or offered for sale either retail or wholesale. Within this section, no coin operated device or devices shall be construed to be a store.
(b) Every person establishing, operating, or maintaining one or more general stores within the Town of Eleanor under the same general management, supervision, or ownership shall pay an annual license tax of fifteen dollars per store. Every person establishing, operating, or maintaining one or more special stores within the Town of Eleanor under the same general management, supervision or management shall pay an annual license tax of five dollars per store.
(c) The establishment, operation, or maintenance of stores by the following shall be exempt from the license fee imposed by this article:
(1) The United States of America, the State of West Virginia, and its political subdivisions.
(2) Religious and charitable organizations.
(3) Any person(s) engaged within the Town of Eleanor in the business of producing agricultural products who individually or collectively, sell in such store only agricultural products which he or they have produced.
(Ord. 97-1. Passed 5-15-97.)