There is hereby levied and imposed an annual license tax upon all dealers in and of nonintoxicating beer, which license period shall begin on July 1 of each year and end on June 30 of the following year and, if granted for a shorter period, the tax shall be computed quarterly, in proportion to the remainder of the fiscal year, as follows.
(A) Retail dealers shall be divided into two classes, A and B.
(1) Class A. In the case of a Class A retail dealer, the license fee shall be an amount set forth by Council from time to time for each place of business; the license fee for social, fraternal or private clubs not operating for profit and having been in continuous operation for two years or more immediately preceding the date of application, shall be an amount set forth by Council from time to time; except, that railroads operating in the city may dispense nonintoxicating beer upon payment of an annual license tax of an amount set forth by Council from time to time for each dining, club or buffet car in which such beverage is dispensed. Class A licenses issued for social, fraternal or private clubs and for railroad dining, club or buffet cars, as herein provided, shall authorize the licensee to sell nonintoxicating beer at retail, for consumption only on the licensed premises where sold. All other Class A licenses shall authorize the licensee to sell nonintoxicating beer at retail, for consumption on or off the licensed premises.
(2) Class B. In the case of a Class B retailer, there shall be two types of Class B license. The fee for a Class B license authorizing the sale of unchilled beer only shall be an amount set forth by Council from time to time. The fee for a Class B license authorizing the sale of both chilled and unchilled beer shall be an amount set forth by Council from time to time. A Class B license shall authorize the licensee to sell nonintoxicating beer at retail in bottles, cans or other sealed containers only, and only for consumption off the licensed premises. Sales under this license, to any person at any one time, must be in lesser quantities than five gallons. Such license may be issued only to the proprietor or owner of a grocery store. For the purposes of this subchapter the term GROCERY STORE means and includes any retail establishment commonly known as a grocery store or delicatessen, where food or food products are sold for consumption off the premises.
(B) In the case of a distributor, the license fee shall be an amount set forth by Council from time to time; for each place of business.
(C) In the case of a brewery with its principal place of business located in the city, the license fee shall be an amount set forth by Council from time to time for each place of manufacture.
(1991 Code, § 3-7) (Ord. passed 6-15-1961)
Statutory reference:
Authority of city to impose the license taxes herein levied, see W.Va. Code § 11-16-17
State law provisions corresponding to this section, see W.Va. Code § 11-16-4