Every municipality has the plenary power and authority to levy and collect a tax upon all purchases of intoxicating liquors from the Alcohol Beverage Control Commissioner, from any person licensed to sell wine at retail to the public, or from distributors licensed to sell or distribute wine.

A copy of any ordinance imposing the tax shall be certified by the mayor of the municipality to the West Virginia Alcohol Beverage Control Commissioner and to the Tax Commissioner.

West Virginia code requires the Tax Commissioner to collect various taxes on the sale of intoxicating liquors. After collection, the Tax Commissioner transfers these tax dollars to the State Treasurer's Office for distribution each quarter.

Should you have any questions concerning the distribution amount, you should contact the State Tax Department at 1-800-982-8297 or 304-558-3333.