Section 98-74 ALCOHOLIC BEVERAGES*

Chapter 98 BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSING.

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.

(Ord. No. 2-96 Amended State Code Section 2-12-96-Effective Upon Passage)

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.).

(Ord. No. 2-96 Amended State Code Section 2-12-96-Effective Upon Passage)

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.).

(Ord. No. 2-96 Amended State Code Section 2-12-96-Effective Upon Passage)

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.

(Ord. No. 2-96 Amended State Code Section 2-12-96-Effective Upon Passage)

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.

(Ord. No. 2-96 Amended 2-12-96-Effective Upon Passage)

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.