Skip navigation links
Administration
Purchasing / RFPs
Revenue Distribution
Limited Video Lottery Distributions
Table Game Lottery Distributions
Police and Fireman Pension Funds
Volunteer Fire Departments
Coal Severance Tax
Oil and Gas Severance
Wine Liquor and Private Club Tax
Regional Jail Fund
Greenbrier Lottery Distributions
Waste Coal Tax
Wine Liquor and Private Club Tax 

No matter how many times you've heard it, there are people who just don't get it. In fact, every 30 minutes, someone in this country dies in an alcohol-related crash. Every thirty minutes! Last year alone over one million people were injured in alcohol-related traffic crashes.

WOULD YOU BELIEVE........

  • while flying while intoxicated - some birds haven't learned when to say when? Thousands of Wax Wing birds in Sweden became intoxicated by gorging on fermenting berries. About 50 lost their lives by flying into nearby windows.
  • of all the countries with armies stationed in Bosnia, only the United States forbade its soldiers from consuming alcohol?
  • William Sokolin paid $519,750.00 for a bottle of 1787 vintage wine which supposedly had been owned by Thomas Jefferson, then later accidentally knocked it over, breaking it and spilling the contents on the floor?
  • the United States has the strictest youth drinking laws in Western civilization?
  • the more educated people are, the more likely they are to drink?
  • the United States has the highest minimum drinking age in the entire world?

WINE, LIQUOR AND PRIVATE CLUB TAX

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.

DISTRIBUTION OF WINE, LIQUOR & PRIVATE CLUB TAXES

June 2010
April 2010
January 2010
October 2009
July 2009
April 2009
February 2009
October 2008
July 2008
April 2008
January 2008
October 2007
July 2007
May 2007
January 2007
October 2006
June 2006
March 2006

WEST VIRGINIA CODE:

Wine and Liquor 8-13-7
Wine and Liquor 60-3-9d
Private Club 60-7-11