749.01 LICENSE TAX IMPOSED.
   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 article, no person may engage in business in the capacity of distributor or retailer of wine as provided by West Virginia Code Article 60-8, within the corporate limits of the City, without first paying the tax and 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. (8-17-81.)