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social sciences, and (v) electronic and physical sciences shall pay is an annual license tax at the rate of three cents ($.03) per one hundred dollars ($100.00) of gross receipts. Section 14-22. Class VII: Alcoholic beverage licenses. (a) On every person producing or handling for sale any beverage, as defined and permitted by the Code of Virginia, Chapter 1 of Title 4 (Section 4-1, et seq.), the annual license tax shall be as follows: (1) For each distiller's license, for the manufacture of more than five thousand gallons . . . . . . . . . . . . . . . . $500.00 (2) For each winery license . . . . . . . . 500.00 (3) For each brewery license . . . . . . . 500.00 (4) For each bottler's license . . . . . . 50.00 (5) For each wholesale beer license . . . . 250.00 (6) For each wholesale wine distributor's license . . . . . . . . . . . . . . . . 50.00 • (7) For each retail beer on -premises license 100.00 (8) For each retail beer off -premises license 30.00 (9) For each retail beer on -and -off -premises license . . . . . . . ... . . . . . . . 130.00 (10) For each retail wine off -premises license . . . . . . . . . . . . . . . . 40.00 (11) For each retail wine and beer on -premises license . . . . . . . . . . . . . . . . 150.00 (12) For each retail wine and beer off - premises license . . . . . . . . . . . 70.00 (13) For each retail wine and beer on -and -off - premises license . . . . . . . . . . . 220.00 (14) For each retail druggist's license . . 10.00 (b) It shall be unlawful for any person holding a state license for the sale of mixed alcoholic beverages to make any sales of such beverages at premises within the city without first obtaining a city license from the Commissioner of Revenue. Every holder of such state license shall be entitled to such city license • upon payment of the appropriate tax set out below: Page 32 of 34