There is hereby imposed a tax of five percent (5%) of the retail purchase price of any and all intoxicating liquors purchased from the Alcohol Beverage Control Commissioners or from any person licensed to sell wine at retail to the public under the provisions of West Virginia Code Article 60-8 within the corporate boundaries of the City, or from distributors licensed to sell or distribute wine pursuant to such Article. Such tax shall be levied upon the purchaser of such intoxicating liquor or wine, and shall be added to and collected with the retail purchase price of such intoxicating liquor or wine. Such tax levied aforesaid shall not be collected on intoxicating liquors sold by or purchased from holders of a license issued under the provisions of West Virginia Code Article 60-7.
(Ord. 611. Passed 9-6-83.)