(a) Definitions contained in State Nonintoxicating Beer Act and in State Liquor Control Act apply to this Article. Words and phrases defined in West Va. Code 11-16-1, 60-1-5 and 60-7-2 shall have the same meanings as therein defined wherever such words and phrases are used in this article.
(b) Tax Imposed on Purchase Prices of Intoxicating Liquors Sold at State Store. Pursuant to Section 8-13-7 of the Official Code of West Virginia, of 1931, as last amended, 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 Commission or from any person licensed to sell wine at retail to the public under the provision of West Va. Code Article 60-8, within the corporate boundaries of the Municipality. Such tax shall be levied upon the purchaser of said intoxicating liquor or wine, and shall be added to any collected with the retail purchase price of such intoxicating liquor or wine. Such tax shall be received by the Municipality from the State Treasury pursuant to the rules and regulations adopted by the said Alcohol Beverage Control Commissioner. Provided, however, that such tax shall not be collected on intoxicating liquors, other than wine sold by or purchased from holders of a license issued under the provisions of West Va. Code Article 60-7. Provided further, such tax shall be collected upon all sales of wine to holders of a license issued under the provisions of West Va. Code Article 60-7 from a wine distributor licensed pursuant to the provisions of West Va. Code Article 60-3, et seq.
(c) False Statement in Application for Any License under this Article. It shall be unlawful for any applicant for any license under this article to knowingly make any false statement of any material fact in his application for such license.
(Ord. 90-003. Passed 5-15-90.)