§60-3-9d. Tax on Purchases of Intoxicating Liquors Inside and Outside Corporate Limits of Municipalities
(a)(1) For the purpose of providing financial assistance to and for the use and benefit of the various counties and municipalities of this state, there is hereby levied a tax upon all purchases of intoxicating liquor from state stores or other agencies of the Alcohol Beverage Control Commissioner, of wine from any person licensed to […]
§60-3-10. Records and Accounts for Stores and Agencies; Reports and Audits
The commission shall install a uniform system of records and accounts for state stores and agencies. It shall require a daily report of sales and stock inventory, and shall audit the accounts and check the stock inventory of each store and agency at least once in every thirty days.
§60-3-11. Stock or Inventory Control
The commission shall prescribe a method of stock or inventory control that will show the amount of each variety, class and brand of alcoholic liquor on hand in each state store, agency, and warehouse at any time. The commissioner shall not list or stock powdered alcohol in inventory.
§60-3-12. Days and Hours State Stores and Agencies May Open
The commission shall fix the days on which state stores shall be open and the hours of opening and closing, and the hours during which agencies may sell alcoholic liquors. Stores shall not be open nor shall agencies sell alcoholic liquors on: 1. Sundays. 2. Any general election day.
§60-3-13. Advertising or Recommendation of Brands Prohibited
A store or agency shall not display or distribute any advertising matter, nor shall a person employed in a state store or agency advertise or recommend any type, class or brand of alcoholic liquors.
§60-3-14. Acquisition of Equipment, etc.; Analysis of Liquors
The commission shall acquire by purchase or lease equipment, materials, supplies and other property necessary for the operation of state stores in the manner required for the purchase or lease of property by other state departments. This requirement shall not apply to the purchases of alcoholic liquor for sale or to the leasing of premises […]
§60-3-15. Amount of Operating Fund and Value of Inventory Stock Allowed; Contract for Manufacture of State Brand; Ordering Listed and Unlisted Brands
In order to avoid the accumulation of excessive stocks in warehouses and stores, the commissioner shall so plan his purchases of alcoholic liquors for sale in state stores and agencies that none of the stock on hand be on a consignment basis and that the amount of operating fund and the value of inventory stock […]
§60-3-1. Sales at Retail and Wholesale
The sale of alcoholic liquors at wholesale and retail in this state shall be a state monopoly, except for retail sales made by authority of article six, section two and article seven of this chapter. Alcoholic liquors shall be sold at retail only through the state stores, agencies of the West Virginia Alcohol Beverage Control […]
§60-3-2. Establishment and Discontinuance of Stores and Agencies; Location
The commission shall establish state stores and agencies at places throughout the state so as to serve adequately and reasonably the demand for the sale at retail of alcoholic liquors, subject only to the limitations imposed by article five of this chapter. It may discontinue a store or agency when in its opinion it is […]
§60-3-3. Warehouses
The commission shall establish and manage as many warehouses as may be necessary, but not more than four, for the storage of alcoholic liquors and the supply of state stores and agencies.