Chesterfield County |
Code of Ordinances |
Part II. THE CODE |
Chapter 6. BUSINESS LICENSES |
Article III. FLAT FEE LICENSE TAXES |
§ 6-39. Mixed alcoholic beverage retailers.
(a)
Every retail merchant selling mixed alcoholic beverages shall pay, in addition to the license taxes and fees imposed under this Code, an annual license tax, determined by the seating capacity stated on the taxpayer's state license issued by the alcoholic beverage control board, as follows:
(1)
Two hundred dollars for each location with a seating capacity at tables for up to 100 persons; and
(2)
Three hundred fifty dollars for each location with a seating capacity at tables for more than 100 but not more than 150 persons; and
(3)
Five hundred dollars for each location with a seating capacity at tables for more than 150 persons.
(b)
No license shall be issued to any person pursuant to the terms of this section unless such person shall have secured or shall secure simultaneously therewith and have in force the proper state license provided by law.
(c)
In imposing retail merchant's license taxes measured by gross receipts under any other section of this chapter, there shall be included the gross receipts from the sale of mixed alcoholic beverages in the basis for measuring such license taxes. No mixed alcoholic beverage license tax assessed under this section shall be construed as exempting any licensee from any retail merchant's license taxes required under this Code, or from any beer and wine license taxes required under this Code.
(d)
The tax on each license specified in subsection (a) of this section shall be subject to proration to the following extent: If the licensee became subject to licensure in the second quarter of the license year, the tax shall be decreased by one-fourth; if the licensee became subject to licensure in the third quarter of the license year, the tax shall be decreased by one-half; and if the licensee became subject to licensure in the fourth quarter of the license year, the tax shall be decreased by three-fourths.
(Ord. of 10-28-98, § 1)
(Ord. of 10-28-98, § 1)