Persons holding mixed beverage licenses for establishments located within the County and not located within municipalities having a similar tax to that hereby assessed are hereby assessed with an annual license tax upon the sale of mixed alcoholic beverages as defined in Chapter 1 of Title 4.1 of the Code of Virginia of 1950, as amended, in the following sums:
(a) Persons operating restaurants, including restaurants located on premises of and operated by hotels or motels, shall be assessed the following:
(1) Two hundred dollars ($200.00) per year for each restaurant with a seating capacity at tables for fifty to 100 persons;
(2) Three hundred fifty dollars ($350.00) per year for each restaurant with a seating capacity at tables for more than 100 but not more than 150 persons; and
(3) Five hundred dollars ($500.00) per year for each restaurant with a seating capacity at tables for more than 150 persons.
(b) A private nonprofit club operating a restaurant located on the premises of such club shall be assessed three hundred fifty dollars ($350.00) per year.
(c) For the license tax year beginning January 1, 2016 and ending December 31, 2016, persons operating restaurants, including restaurants located on premises of and operated by hotels or motels who have already been assessed and paid a license fee for the period beginning July 1, 2015, shall be assessed the following additional license fee:
(1) One hundred dollars ($100,00) for license year 2016 for each restaurant with a seating capacity at tables for fifty to 100 persons;
(2) One hundred seventy five dollars ($175.00) for license year 2016 for each restaurant with a seating capacity at tables for more than 100 but not more than 150 persons; and
(3) Two hundred fifty dollars ($250) for license year 2016 for each restaurant with a seating capacity at tables of more than 150 persons.
(d) A private nonprofit club operating a restaurant located on the premises of such club shall be assessed ($175.00) for license year 2016.
(Ord. 15-08. Passed 12-9-15.)