§ 111.02 CITY TAX IMPOSED ON PURCHASE PRICE OF INTOXICATING LIQUORS SOLD AT STATE STORES.
   (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)