723.02 LICENSE TAX; RETAIL DEALERS.

There is hereby levied and imposed an annual license tax of one hundred dollars ($100.00) upon retail dealers of nonintoxicating beer classified under West Virginia Code 11-16-4 as Class A retail dealers. There is likewise hereby levied and imposed an annual license tax of fifteen dollars ($15.00) upon retail dealers of nonintoxicating beer classified under West Virginia Code 11-16-4 as Class B retail dealers.

(1965 Code §12-22)

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