Beginning on the effective date of this article, and by June
30 of each year thereafter, each licensee in Shenandoah County shall
be required to secure from the Commissioner of the Revenue a County
license for each state license he holds for a distiller, a winery,
a brewery, bottler's, wholesale beer, wholesale wine, retail on-premises
of wine and beer, retail off-premises of beer, retail off-premises
of wine, banquet, fruit distiller and hospital. In the case of a new
licensee, he shall secure a County license within 30 days of receiving
his state license. Each licensee shall show a copy of his state licenses
when applying for County licenses.
In computing the aforesaid taxes, the County shall comply with
requirements of § 4.1-233 of the Code of Virginia, and the
annual local license taxes shall be collected at the rates specified
therein as may be amended from time to time.
Taxes pursuant to this article shall be due and payable to the
County Treasurer within 30 days of issuance of a County license and
by June 30 of each subsequent year.
Any person or licensee violating the provisions of this article
shall be guilty of a Class 1 misdemeanor. Each violation and each
day's continuance shall constitute a separate offense. Such conviction
shall not relieve any person from the requirement of securing licenses
and paying taxes as provided by this article.