Pursuant to the provisions of W. Va. Code § 8-13-7, there is hereby imposed a tax of 5% of the purchase price of any and all intoxicating liquors sold within the town, provided, that such tax shall not apply to intoxicating liquors sold by or purchased from holders of private club licenses issued under the provisions of W. Va. Code Chapter 60, Article 7.
(Prior Code, § 2-102) (Ord. passed 6-26-1989)