ARTICLE 741
Municipal License Tax
741.01   Legislative findings; purpose.
741.02   Definitions.
741.03   Payment and term of license.
741.04   Fees to constitute debts due the City.
741.05   Applicability; non-transferability.
741.06   Effect of imposition of license tax.
741.07   Acts prohibited.
741.08   Effect of license.
741.09   Duties and powers of City Treasurer.
741.10   License fees cumulative.
741.11   Change in name or partners.
741.12   Other taxes.
741.13   Display of certificate.
741.14   Fees for owning and operating coin-operated amusement devices or vending machines.
741.15   Laundries and car washes.
741.16   Circus, carnivals and other public shows.
741.17   Trading stamps.
741.18   Fortunetellers.
741.185   Hawkers and peddlers.
741.19   Junk dealers or their agents.
741.20   Pawnbrokers.
741.21   Theaters and public shows.
741.22   Collection agencies.
741.23   Employment agencies.
741.24   Billiard, pool, bowling alleys and bagatelle tables.
741.25   Stores.
741.26   Fees for certain trades, professions, or occupations.
741.265   Contractors.
741.27   Hearing aid fitters.
741.28   Dental corporations.
741.29   Funeral establishments.
741.30   Medical corporations.
741.31   Nursing homes and personal care homes.
741.32   Hospitals.
741.33   Hotels, motels and boarding houses.
741.34   Restaurants.
741.35   Barber and beautician schools.
741.36   Insurers.
741.37   Construction; severability.
741.38   False statements prohibited.
741.39   Prosecution; injunctions.
741.40   Effective date.
741.41   Registration of non-licensed businesses.
741.99   Penalty.
 
CROSS REFERENCES
Taxation powers - see W. Va. Code 8-13-1 et seq.
License taxes generally - see W. Va. Code 8-13-4; 11-12-4