Section
In General
111.01 Definitions
111.02 City tax imposed on purchase price of intoxicating liquors sold at state stores
111.03 Prohibited acts generally
111.04 License tax for wine distributors and retailers
Nonintoxicating Beer
111.15 Annual license required of all brewers and dealers in nonintoxicating beer doing business in the city
111.16 License tax imposed on brewers and dealers; license year; classes of dealers and amount of tax; fee for issuance of license
111.17 Unlawful acts of licensees; penalties
Private Clubs
111.30 Annual license fee imposed
111.31 When license fee payable; form of license; fund to which fees to be credited
111.32 License fees not refundable or transferable
111.33 Disposition of license fees
111.34 Duty of local holders of state licenses to report to City Clerk at stated times to display license and pay city license fee
111.35 City Clerk to maintain records of state licenses; receipts for fees; posting of receipts
111.36 Expiration or revocation of state license revokes privileges under this subchapter
111.37 Certain acts of licensee prohibited
111.99 Penalty
Cross-reference:
Food establishments, see Ch. 112
General Offenses, see Ch. 130
Nuisances, see Ch. 92
IN GENERAL
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ALCOHOLIC LIQUOR. Include alcohol, beer, wine, and spirits, and any liquid or solid containing more than 3.2% of alcohol by weight and capable of being used as a beverage.
BEER. Any beverage obtained by the fermentation of barley, malt, hops, or any other similar product or substitute, and containing more than 3.2% of alcohol by weight.
MANUFACTURE. To distill, rectify, ferment, brew, make, mix, concoct, process, blend, bottle, or fill any original package with any alcoholic liquor or nonintoxicating beer.
NONINTOXICATING BEER. Any beverage obtained by the fermentation of barley, malt, hops, or any other similar product or substitute, and containing not more than 3.2% of alcohol by weight.
ORIGINAL PACKAGE. Any closed or sealed container or receptacle used for holding alcoholic liquor or nonintoxicating beer.
PUBLIC PLACE. Any place, building, or conveyance to which the public has, or is permitted to have access, including restaurants, soda fountains, and hotel dining rooms and lobbies, and corridors of hotels, and any highway, street, lane, park, or place of public resort or amusement.
SALE. Any transfer, exchange, or barter in any manner or by any means for a consideration, and shall include all sales made by principal, proprietor, agent, or employee.
SELLING. Include solicitation or receipt of orders, possession for sale, and possession with intent to sell.
SPIRITS. Any alcoholic beverage obtained by distillation and mixed with potable water and other substances in solution, and includes brandy, rum, whiskey, cordials, and gin.
WINE. Any beverage obtained by the fermentation of the natural content of fruits, or other agricultural products, containing sugar.
(Prior Code, § 3-1)
Statutory reference:
Authority of city to tax the sale of nonintoxicating beer, see W. Va. Code 11-16-26
Authority to prevent the illegal sale of intoxicating liquors, see W. Va. Code 8-12-5(20)
Definitions in State Liquor Control Act, see W. Va. Code 60-1-5
State Liquor Control Act, see W. Va. Code 60-1-1 et seq.
State Nonintoxicating Beer Act, see W. Va. Code 11-16-1 et seq.
(A) After the effective date of the ordinance codified herein, pursuant to W. Va. Code 8-13-7, as amended, there is hereby imposed the tax of 5% on the retail purchase price of any and all intoxicating liquors purchased from the Alcohol Beverage Control Commissioner or from person licensed to sell wine at retail to the public under the provisions of W. Va. Code Ch. 60, Art. 8, within the corporate boundaries of the city.
(1) Such tax shall be levied upon the purchaser of said intoxicating liquor or wine, and shall be added to any collected with the retail purchase price of such intoxicating liquor or wine. Such tax shall be received by the municipality from the State Treasury pursuant to the rules and regulations adopted by the said Alcohol Beverage Control Commissioner.
(2) Provided, however, that such tax shall not be collected on intoxicating liquors, other than wines sold by or purchased from holders of a license issued under the provisions of W. Va. Code Ch. 60, Art. 7.
(3) Provided further, such tax shall be collected upon all sales of wine to holders of a license issued under the provisions of W. Va. Code Ch. 60, Art. 7 from a wine distributor licensed pursuant to the provisions of W. Va. Code Ch. 60, Art. 3 et seq.
(B) Pursuant to the provisions of W. Va. Code 8-11-4, as amended, not less than three printed copies of the ordinance codified herein have been and are now on file in the office of the City Clerk where the same shall remain on file and be available to the public for inspection and use during all regular business hours. Notice of the proposed adoption of this section shall be given by publication as provided in W. Va. Code 8-11-4, as amended.
(Prior Code, § 3-2) (Ord. passed 8-18-1983)
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