West Virginia § 11-16-26 - 11-16-26. Municipal license tax.
Full text of West Virginia West Virginia Code § 11-16-26 — 11-16-26. Municipal license tax., with citation guidance and answers to common questions.
§ 11-16-26. 11-16-26. Municipal license tax.
Any municipal corporation in this state shall have the authority to levy a license tax under the provisions of this article upon any retailer, distributor or brewer or operator of a brewpub of nonintoxicating beer whose place of business is situated within such municipality, but the amount of the license tax levied by such municipal corporation shall in no event exceed the amount fixed herein to be levied by the state. Only one municipal tax is to be so imposed and that only by the municipality in which the place of business, or warehouse, is located. Cities and incorporated towns are hereby empowered to enact ordinances for the enforcement of this article in conformity with the provisions of the same: Provided, That in no case shall the rate of such municipal license tax exceed the rate of such tax in effect on January 1, 1986.
In the case of a brewpub, such municipal tax shall not exceed the same proportions of taxation as the other licensees.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 11-16-26
What does West Virginia Code § 11-16-26 cover?
Section 11-16-26 ("11-16-26. Municipal license tax.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 11-16-26?
A common citation format is "West Virginia Code § 11-16-26" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 11-16-26 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.