§ 6-39.1. Limited mixed beverage retailers.

(a)

Every retail merchant classified by the Virginia Department of Alcoholic Beverage Control as a "Limited Mixed Beverage Restaurant" shall pay, in addition to the license tax and fees imposed under this code, an annual license tax as follows:

(1)

With a seating capacity at tables for up to 100 persons ..... $100.00

(2)

With a seating capacity at tables for more than 100 but not more than 150 persons ..... 250.00

(3)

With a seating capacity at tables for more than 150 persons ..... 400.00

(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 limited mixed beverages in the basis for measuring such license taxes. No limited mixed 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 or from mixed alcoholic beverage license taxes required under this Code.

(Ord. of 4-14-10(3), § (1))

(Ord. of 4-14-10(3), § (1))