Chapter 98 BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSING.
Section 98-74 ALCOHOLIC BEVERAGES*
A. Definitions. As used in this section, the following terms shall have
the meanings indicated:
BEER - Includes porter, ale, stout and other like beverages, but not vinous
beverages.
B. Bottling business. For each license to a person to do a bottling business
as defined in Title
4.1, Code of Virginia, the license tax shall be one hundred sixty dollars ($160.), plus two dollars
($2.) per one hundred thousand dollars ($100,000.) of gross receipts in excess of one hundred
thousand dollars ($100,000.), not to exceed a license tax of $500.
C. Selling beer at wholesale. For each license to a person to sell
beer by wholesale, in the
manner prescribed in Title 4.1, Code of Virginia, the license tax shall be seventy-five dollars
($75.).
D. Distributing wine at wholesale. For each wholesale wine distributor's
license authorizing a
person to distribute wine, in accordance with the terms of Title 4.1, Code of Virginia, the license
tax shall be fifty dollars ($50.).
E. Selling wine for consumption on and off premises by persons conducting
hotel, etc. For
each license to a person conducting a hotel, restaurant or club to sell wine for consumption both
on and off the premises, as defined and regulated by Title 4.1, Code of Virginia, the license tax
shall be ten dollars ($10.), plus twelve-hundredths of one percent (12/100 of 1%) of gross
receipts, not to exceed a license tax of $37.50.
F. Selling beer for consumption on and off premises by person conducting hotel,
etc. For each
license to a person conducting a hotel, restaurant or club to sell beer for the consumption both on
and off the premises, in the manner defined and regulated by Section 4-25, Code of Virginia, the
license tax shall be ten dollars ($10.), plus twelve-hundredths of one percent (12/100 of 1%) of
gross receipts, not to exceed a license tax of $37.50.
G. State license prerequisite to issuance of license. No license shall
be issued to any person,
the license tax for which is set out in this section, unless the applicant therefor holds at the
same
time or simultaneously procures a state license from the Alcoholic Beverage Control Board.
H. Inspection of premises. All dining rooms, restaurants, lunch rooms and
club rooms, wherein
the beverages referred to in this section are sold for consumption on the premises, shall at all
times be open to inspection by the State Police and the police powers of the county and of the
town. Any storeroom or other building from which deliveries are made, either at wholesale or
retail by bottlers, wholesalers or retailers, shall at all times be open to like inspection by such
police powers. Any violation of the terms of this subsection shall be sufficient grounds
for the
revocation of the license issued relative to the premises in question.
I. Expiration date of licenses. All licenses, the license taxes for which
are set out in this
section, shall expire on the 30th day of June.
J. Mixed-beverage restaurant license required; rates and proration of tax.
1. Every person holding a state mixed-beverage restaurant license for an establishment
located
within the town shall pay a license tax to the town in the following sums:
a. Persons operating restaurants, including restaurants located
on premises of and operated
by hotels or motels:
[1] One hundred dollars
($100.) per annum for each restaurant with a seating capacity at
tables for fifty (50) to one hundred (100) persons.
[2] One hundred seventy-five
dollars ($175.) per annum for each restaurant with a
seating capacity at tables for more than one hundred (100) but not more than one hundred fifty
(150) persons.
[3] Two hundred fifty
dollars ($250.) per annum for each restaurant with a seating
capacity at tables for more than one hundred fifty (150) persons.
b. Private nonprofit club operating a restaurant located on the premises of such club: one
hundred seventy-five ($175.) per annum.
2. Expiration date. All licenses shall expire on the 31st day of December
next following the
date on which they are issued.
3. Proration of tax. The tax on each such license shall be subject to
proration to the following
extent: If the license issued in the second quarter of any year, the tax shall be
decreased by one-fourth (1/4); if issued in the third quarter of any year, the tax shall be decreased
by one-half
(1/2); and if issued in the fourth quarter of any year, the tax be decreased by three-fourths (3/4).
4. Tax additional to other taxes. The license tax herein imposed shall
be in addition to every
other tax imposed by this Code.
5. State license required. Before any person shall sell or serve any mixed
beverage in the
town, he shall make application to the Assessor for the license required by the subsection and
pay the tax imposed thereby.
(Ord. No. 12-23-68 Amended 12-23-68)
* Editor's Note: See also Ch. 46, Alcoholic Beverages.
* Editor's Note: See also Ch. 46, Alcoholic Beverages.