Pursuant to section 8-13-7 of the Code of West Virginia, there is hereby imposed a tax of five percent of the retail purchase price of 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 provisions of chapter 60, article 8 of the Code of West Virginia, within the corporate boundaries of the City. 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 shall be received by the City from the State Treasury pursuant to the rules and regulations adopted by the alcohol beverage control commissioner; provided, that such tax shall not be collected on intoxicating liquors sold by or purchased from holders of a license issued under the provisions of chapter 60, article 7 of the Code of West Virginia.
(6-15-81.)