(A) Pursuant to W. V. Code § 8-13-7, there is hereby imposed a tax of 5% of the retail purchase price of any and all intoxicating liquors purchased from the Alcohol Beverage Control Commissioner or from any person licensed to sell wine at retail to the public under the provisions of W. V. Code Article 60-8 within the corporate boundaries of the municipality. The tax shall be levied upon the purchaser of such intoxicating liquor or wine, and shall be added to and collected with the retail purchase price of such intoxicating liquor or wine. The tax shall be received by the municipality from the State Treasury pursuant to the rules and regulations adopted by the Alcohol Beverage Control Commissioner.
(B) The tax provided for in division (A) hereof shall not be collected on intoxicating liquors sold by or purchased from holders of a license issued under the provisions of W. V. Code Article 60-7.
('71 Code, § 785.01) (Ord. 653, passed 6-8-81)
Cross-reference:
License fee, see § 724.01
Statutory reference:
Authority to tax, see W. V. Code § 8-13-7
State law provisions, see W. V. Code Chapter 60