In Rite Aid of West Virginia, Inc. v. The City of Charleston, 189 W.Va. 707, 434 S.E.2d 379 (1993), the Court found that the City's municipal ordinance which imposed a license fee on businesses selling liquor was invalid because W.Va. Code 60-4-18 (1935) prohibited a municipal corporation from imposing a fee or special tax as a condition upon the exercise of a state-issued liquor license. 189 W.Va. at 709, 434 S.E.2d at 381.