(a) No person required to obtain a business registration certificate from the State Tax Commissioner of the State of West Virginia pursuant to West Virginia Code §11-12-1, et seq. shall engage in or prosecute any business activity within the corporate limits of the City of Bridgeport without first obtaining a Bridgeport Municipal Registration Certificate.
(b) The Bridgeport Municipal Registration Tax hereby levied shall be fifteen dollars ($15.00) for each annual Business Registration Certificate effective July 1, 2009.
(c) The Director of Finance of the City of Bridgeport shall promulgate rules and regulations for the application, issuance, revocation and suspension of said certificate; for the payment of tax for exemptions therefrom; for exemptions from registration; for such other rules and regulations as are consistent with the provisions of West Virginia Code §11-12-1, et seq. and the rules and regulations of the West Virginia State Tax Commission. All such rules and regulations promulgated pursuant hereto shall be submitted to and approved by the Council of the City of Bridgeport by ordinance in the same manner as provided for adoption of revenue producing ordinances.
(d) Any person engaging in or prosecuting a business contrary to the provisions of this section or the rules and regulations promulgated and adopted pursuant hereto, whether without obtaining a Bridgeport Municipal Registration Certificate therefor before commencing the same, or by continuing the same after the termination of the effective period of any such certificate may, in addition to paying the Bridgeport Municipal Registration Tax, additions to penalties and interest, be liable for a penalty of fifty dollars ($50.00) for each month or fraction thereof during which he has been in default of the Bridgeport Municipal Registration Tax. It shall be the duty of the Director of Finance to collect the full amount of the business registration tax, additions to tax, interest, and all penalties imposed.
(e) The Bridgeport Municipal Business Registration Tax, additions to tax, interest and all penalties, may be collected by the Director of Finance in any manner provided for the collection of municipal taxes, fines, or penalties.
(Ord. 03-09. Passed 3-9-09.)