§ 14-43. Alcoholic beverages.

(a)

Every person engaged in dispensing alcoholic beverages shall become liable for license taxes as follows:

(1)

For each retail wine and beer license or beer license, the license tax shall be $25.00.

(2)

Every person holding a mixed beverage or mixed alcoholic beverage restaurant and caterer's license for establishments located within the county shall pay a local license tax as follows:

a.

Persons operating restaurants, including restaurants located on premises of and operated by hotels or motels:

1.

For each restaurant with a seating capacity at tables for 50 to 100 persons, $200.00 per year.

2.

For each restaurant with a seating capacity at tables for more than 100 but not more than 150 persons, $350.00 per year.

3.

For each restaurant with a seating capacity at tables for more than 150 persons, $500.00 per year.

4.

For each caterer, $500.00 per year.

b.

For a private, nonprofit club operating a restaurant on the premises of such club, $350.00 per year.

(b)

The licenses in subsection (a) of this section shall be as respectively defined by act of the general assembly, known as the Alcoholic Beverage Control Act (Code of Virginia, title 4.1), and the terms "alcoholic beverage," "alcohol," "spirits," "beer" and "wine," wherever used in this section, shall have the meanings respectively prescribed to them by such act.

(c)

No license shall be issued under this section to any person unless such person shall hold or shall secure simultaneously therewith the proper state license required by the Alcoholic Beverage Control Act, which state license shall be exhibited to the assessing official.

(d)

Any such license may be amended to show a change in the place of business within the county. Any such license may be transferred from one person to another, provided that the person to whom it is transferred holds at the time a similar license from the state alcoholic beverage control board.

(Code 1988, § 6.1-13)

(Code 1988, § 6.1-13)