(A) No person shall engage in business as a distributor or retailer of wine as provided by W.Va. Code Ch. 60, Art. 8 of 1931, as last amended, within the corporate limits of the city, without first obtaining a license from the city, nor shall a person continue to engage in any such activity after his or her license has expired, been suspended or revoked. No person may be licensed in more than one of such capacities at the same time.
(B) The city shall collect an annual fee for licenses issued in an amount set forth by Council from time to time.
(C) The license period shall begin on July 1 of each year commencing with July 1, 1982, and if the initial license is granted for less than a year, the fee shall be computed in proportion to the number of quarters remaining the fiscal year, including the quarter in which application is made.
(D) A retailer who has more than one place of retail business shall obtain a license for each separate retail establishment. A retailer’s license may be issued only to the proprietor or owner of a bona fide grocery store or wine specialty shop.
(E) A copy of the ordinance codified in this chapter imposing the tax shall be certified by the Mayor to the State Alcohol Beverage Commission and to the Tax Commissioner.
(1991 Code, § 3-2.1) (Ord. passed 7-16-1981; Ord. passed 9-2-1982) Penalty, see § 111.999