(A) Pursuant to the provisions of W.Va. Code § 8-13-7, as last amended, there is hereby imposed a tax of 5% of the retail purchase price of any and all intoxicating liquors purchased from the Alcohol Beverage Control Commission or from any person licensed to sell wine at retail to the public under the provision of W.Va. Code Ch. 60, Art. 8, within the corporate limits of the city; provided that such tax shall not be levied or collected on intoxicating liquors, other than wine, sold by or purchased from holders of a license issued under the provisions of W.Va. Code Ch. 60, Art. 7; and further provided, that such tax shall be collected upon all sales of wine to holders of a license issued under the provisions of W.Va. Code Ch. 60, Art. 7 from a wine distributor licensed pursuant to the provisions of W.Va. Code Ch. 60, Art. 3 et seq.
(B) Such tax shall be levied upon the purchaser of said intoxicating liquor or wine and shall be added to and collected with the retail purchase thereof. Such tax shall be received by the city from the State Treasury pursuant to the rules and regulations adopted by the Alcohol Beverage Control Commission.
(1991 Code, § 3-2) (Ord. passed 7-1-1947; Ord. passed 6-6-1963; Ord. passed 6-17-1965; Ord. passed 6-18-1981; Ord. passed 8-18-1983)
Editor’s note:
At the time of enactment of the ordinance codified in this section, and again at the time of the 1963 and 1981 amendments thereof, certified copies of the ordinance were sent to the State Alcohol Beverage Control Commissioner as required by W.Va. Code § 8-13-7.
Statutory reference:
Tax upon liquor sold at state store located beyond but within one mile of corporate limits of any municipality, for the benefit of such municipality, see W.Va. Code § 60-3-9d