The annual license fee for the retail sale of liquor (spirits) within the city is as follows: the annual license fee for Class A retailers of liquor (spirits) shall be $800 for the license year; the annual license fee for Class B retailers of liquor (spirits) shall be $400 for the license year.
(Ord. 990, passed 5-11-92)
Cross-reference:
Annual license fee, see § 749.01
Distributors, see § 705.02
Retailers, see § 705.01
Tax levied, see § 785.01
State law reference:
Municipalities prohibited from imposing fee or special tax, W. V. Code § 60-4-18; taxes invalid, see Rite-Aid v. Charleston, 434 S.E.2d 379 (W.V. 1993)