(A) There is hereby levied and imposed an annual license tax upon all brewers and dealers in or of nonintoxicating beer within the city, which license period shall begin on July 1 of each year and end on June 30 of the following year, and if granted for a less period the same shall be computed quarterly in proportion to the remainder of the fiscal year as follows.
(B) (1) Retail dealers shall be divided into two classes, Class A and Class B. In the case of a Class A retail dealer, the license fee shall be $85 for each place of business, or other amount deemed appropriate by the Municipal Court; the license fee for social, fraternal, or private clubs not operating for profit, and having been in continuous operation for two years or more immediately preceding the date of application, shall be $85, or other amount deemed appropriate by the Municipal Court.
(2) Class A licenses issued for social, fraternal, or private clubs as herein provided shall authorize the licensee to sell nonintoxicating beer at retail for consumption only on the licensed premises where sold. All other Class A licenses shall authorize the licensee to sell nonintoxicating beer at retail for consumption on or off the licensed premises.
(3) In the case of a Class B retailer, there shall be two types of a Class B license. The fee for a Class B license authorizing the sale of unchilled beer only shall be $15, or other amount deemed appropriate by the Municipal Court. The fee for a Class B license authorizing the sale of both chilled and unchilled beer shall be $85, or other amount deemed appropriate by the Municipal Court. A Class B license shall authorize the licensee to sell nonintoxicating beer at retail in bottles, cans, or other sealed containers only, and only for consumption off the licensed premises. Sales under this license to any person at any one time must be in less quantities than five gallons. Such license may be issued only to the proprietor or owner of a grocery store. For the purpose of this section, the term GROCERY STORE means and includes any retail establishment commonly known as a grocery store or delicatessen where food or food products are sold for consumption off the premises.
(C) In the case of a wholesaler, the license fee shall be $200 for each place of business, or other amount deemed appropriate by the Municipal Court.
(D) In the case of a brewer with its principal place of business located in this city, the license fee shall be $500 for each place of manufacture, or other amount deemed appropriate by the Municipal Court.
(E) In addition to the license fees provided in this section, there shall be an issuance fee of $0.50, or other amount deemed appropriate by the Municipal Court, payable to the City Clerk as compensation for his or her services, for each license issued by him or her pursuant to this section.
(Prior Code, § 3-5)
Statutory reference:
Authority to tax the sale of nonintoxicating beer, see W. Va. Code 8-13-4 and 11-16-26
State tax on dealers listed in this section, see W. Va. Code 11-16-9