(A) By virtue of this section, 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 section, no person may engage in business in the capacity of distributor or retailer of wine as provided by W. Va. Code Ch. 60, Art. 8, as last amended, within the corporate limits of the city, without first obtaining a license from the city, nor shall a person continue to engage in any such activity after his or her license has expired, been suspended or revoked. No person may be licensed in more than one of such capacities at the same time.
(B) The city shall collect an annual fee for license issued under this section as follows:
(1) Twenty-five hundred dollars per year for a distributor’s license; and
(2) One hundred fifty dollars per year for retailer’s license.
(C) The license period shall begin on July 1 of each year commencing with July 1, 1981, and ending on June 13 of the following year, and if the initial license is granted for less than a year, the fee shall be computed in proportion to the number of quarters remaining in the fiscal year, including the quarter in which application is made.
(D) A retailer who has more than one place of retail business shall obtain a license for each separate retail establishment. A retailer’s license may be issued only to the proprietor or owner of a bona fide grocery store or wine specialty shop.
(E) A copy of this section imposing the tax shall be certified by the Mayor to the state’s Alcohol Beverage Commission and to the Tax Commissioner.
(F) Pursuant to W. Va. Code 8-2-4, as last amended, the Clerk is hereby authorized and directed to cause notice of the proposed adoption of this section to be published as a Class 1 legal advertisement stating that a public hearing shall be held on the date, time, and place of the proposed final vote on adoption of this section.
(Ord. passed 8-3-1981) Penalty, see § 111.99