741.06 IMPOSITION OF ANNUAL MUNICIPAL BUSINESS LICENSE AND TAX THEREON.
   (a)    No person required to obtain a business Registration Certificate from the West
Virginia State Tax Commissioner pursuant to West Virginia Code § 11-12-1, et. seq. shall engage in or prosecute any business activity in the City of Clarksburg without first obtaining a Clarksburg Annual Municipal Business License and paying the tax thereon.
   (b)    The Clarksburg Municipal Business License Tax hereby levied shall be twenty dollars ($20.00) for each Clarksburg Municipal Business License.
(Ord. 11-23. Passed 10-20-11.)