Ordinances
After the effective date of this section, pursuant to West Virginia Code 8-13-7, there is hereby imposed a tax of five percent (5%) of the retail purchase price of any and all intoxicating liquors purchased from the Alcohol Beverage Control Commissioner or from any person licensed to sell wine at retail to the public under the provision of West Virginia Code Article 60-8, within the corporate boundaries of the Village of Beech Bottom.
35.1.1 The provisions of this article shall apply to any corporation, partnership, and sole-proprietorship (hereby after referred to as ‘business’) either physically located in, and/or doing business in the Village of Beech Bottom (hereafter referred to as ‘Village’) unless otherwise specified in this ordinance