There is hereby imposed an annual license tax upon distributors and retailers of wine within the City limits and to such end, after the effective date of this section, no person may engage in business in the capacity of distributor or retailer of wine as provided by West Virginia Code Article 60-8, as last amended, within the corporate limits of the City and/or within one mile of the City limits, without first obtaining a license from the City, nor shall a person continue to engage in any such activity after his license has expired, been suspended or revoked. No person may be licensed in more than one of such capacities at the same time.
The City shall collect an annual fee for license issued under this section as follows:
(a) Twenty-five hundred dollars ($2,500) per year for a distributor's license.
(b) One hundred fifty dollars ($150.00) per year for a retailer's license.
The license period shall begin on July 1 of each year commencing with July 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.
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, and may not be transferred.
A copy of the ordinance imposing the tax shall be certified by the Mayor to the West Virginia Alcohol Beverage Commission and to the Tax Commissioner.
(1960 Code 4-302)