(a) There is hereby levied and imposed an annual license tax upon all dealers in nonintoxicating beer, which license period shall begin on July 1 of each year and end upon June 30, of the following year; and if a license is granted for a less period the tax shall be computed quarterly in proportion to the remainder of the fiscal year, as follows:
(1) In case of retail dealers within “Class A” as provided in West Virginia Code 11-16-9, the license shall be one hundred dollars ($100.00) for each place of business; except that such license fee for social, fraternal or public clubs, not operated for profit, and having been in continuous operation for more than two years upon the date of the application, shall be fifty dollars ($50.00).
(2) In case of retail dealers within “Class B” as provided in West Virginia Code 11-16-9, for original package goods sold by grocery stores not to be consumed upon the property, five dollars ($5.00).
(3) In the case of a distributor the license fee shall be two hundred fifty dollars ($250.00).
(4) In the case of a brewer, with principal place of business located in the Town, the license fee shall be five hundred dollars ($500.00).