§ 26-937. Same—Retailers.

Latest version.

The following establishments holding a license to sell wine or beer issued by the State Alcoholic Beverage Control Board shall be authorized to sell wine or beer at retail only and not for resale and shall pay an annual license tax as indicated:

(1)	Hotels	$ 75.00
(2)	Restaurants	75.00
(3)	Clubs	75.00
(4)	Retailers within enclosure of baseball parks, stadia, fairgrounds or similar places	100.00
(5)	Retailers not otherwise classified	75.00

(Code 1993, § 27-377(a); Code 2004, § 98-709)

State Law reference— Maximum tax, Code of Virginia, § 4.1-233.

(Code 1993, § 27-377(a); Code 2004, § 98-709)

State law reference

Maximum tax, Code of Virginia, § 4.1-233.

                    
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