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Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 16. Nonintoxicating Beer » §11-16-9. Amount of License Tax; Class a and Class B Retail Dealers; Purchase and Sale of Nonintoxicating Beer Permitted; Distributors; Brewers; Brewpubs

(a) All retail dealers, distributors, brewpubs, brewers, and resident brewers of nonintoxicating beer and of nonintoxicating craft beer shall pay an annual fee to maintain an active license as required by this article. The license period begins on July 1 of each year and ends on June 30 of the following year. If the license is granted for a shorter period, then the license fee shall be computed semiannually in proportion to the remainder of the fiscal year: Provided, That if a licensee fails to complete a renewal application and make payment of its annual license fee in renewing its license on or before June 30 of any subsequent year, then an additional $150 reactivation fee shall be charged and paid by the licensee; the fee may not be prorated or refunded, prior to the processing of any renewal application and applicable full year annual license fee; and furthermore a licensee who continues to operate after the expiration of its license is subject to all fines, penalties, and sanctions available in 11-16-23 of this code, all as determined by the commissioner.

(b) The annual license fees are as follows:

(1) Retail dealers shall be divided into two classes: Class A and Class B.