(a) Definition. For the purpose of this section, "nonintoxicating beer" means nonintoxicating beer as defined in West Virginia Code Article 11-16.
(b) Retail Establishment Declared Public Place. Any retail establishment selling nonintoxicating beer is hereby declared to be a public place.
(c) State License and City License Prerequisite to Manufacture,
Sale or Transport. No person shall manufacture, sell, possess for sale, transport or distribute nonintoxicating beer within the limits of the City except in accordance with the provisions of this article, after first obtaining a State license therefor, as provided in West Virginia Code Article 11-16, and having also obtained a license therefor from the City as provided in this article.
(d) Issuance of City License. All City licenses, as required in subsection (c) hereof, shall be issued by the City Treasurer upon payment of the tax referred to in subsection (e) hereof and upon inspection by the City Treasurer of the State license, as required in subsection (c) hereof, of the applicant. The applicant for a City license shall not be entitled to such license until a State license has been obtained by him and until the same has been exhibited by him to the City Treasurer.
(e) Levy of License Tax. There is hereby levied and imposed an annual license tax upon all retailers, distributors and brewers of nonintoxicating beer, whose places of business are situated within the City, as follows:
(1) The annual license fee of a retailer shall be as follows:
A. Class A retailer. Social, fraternal or private clubs selling the nonintoxicating beer at retail for consumption only: one hundred dollars ($100.00) per place of business.
B. Class B1 retailer. Bottles, cans or other sealed and unchilled containers only. For consumption off-premises. Quantities of less than five gallons to any one person at any one time: fifteen dollars ($15.00) per place of business.
C. Class B2 retailer. Bottles, cans or other sealed containers, either chilled or unchilled. For consumption off-premises. Quantities of less than five gallons to any one person at any one time: one hundred dollars ($100.00) per place of business.
(2) The annual license fee of a distributor shall be two hundred fifty dollars ($250.00) for each place of business located within the City.
(3) The annual license fee of a brewer shall be five hundred dollars ($500.00) for each place of manufacture located within the City.
(f) License Period; Tax Prorated. A City license, as required in subsection (c) hereof, shall be issued for the period beginning on the first day of July of each year and ending on the thirtieth day of June of the following year. If such license is granted for a lesser period, the license tax shall be computed quarterly in proportion to the remainder of the fiscal year.
(1970 Code Sec. 4-4 to 8)