(a) There is hereby imposed an annual license tax upon distributors and retailers of wine within the town. No person may engage in business in the capacity of distributor or retailer of wine, as provided by W.Va. Code Art. 60-8, within the corporate limits of the town, without first obtaining a license from the town, nor shall a person continue to engage in any such activity after his or her license has expired, been suspended or revoked. No person may be licensed in more than one of such capacities at the same time.
(b) The town shall collect an annual fee for license issued under this section as follows:
(1) For a distributor’s license: $2,500 per year; and
(2) For a retailer’s license: $150 per year.
(c) The license period shall begin on July 1 of each year, commencing with 7-1-1981, and ending on June 30 of the following year and, if the initial license is granted for less than a year, the fee shall be computed in proportion to the number of quarters remaining in the fiscal year, including the quarter in which application is made.
(d) A retailer who has more than one place of retail business shall obtain a license for each separate retail establishment. A retailer’s license may be issued only to the proprietor or owner of a bona fide grocery store or wine specialty shop.
(Ord. passed 6-23-1981)