(a) The Finance Director shall have the power to promulgate such rules, regulations, procedures, applications and forms not inconsistent with the provisions hereof and to administer and issue business licenses, collect taxes and enforce the provisions of this Ordinance. The application may contain questions on or blanks for any information reasonably deemed necessary by the Finance Director. The Finance Director is expressly authorized to require applicants to have, and to provide evidence of, a valid and existing West Virginia State Tax Department Business Franchise Registration Certificate. Proper completion of an application is a condition precedent to the Finance Director having any duty to issue a license. Upon proper completion of a license application and payment of the tax, the Finance Director shall issue the requested license to the applicant. The form of the license and information thereon shall be such as the Finance Director may reasonably prescribe. The Finance Director, or his designated agent, shall have the power to examine activities and locations of each business to determine compliance with this article.
(b) The Finance Director shall further have the power to deny the renewal of any license issued hereunder to any person who is delinquent in the payment of business and occupation taxes pursuant to Article 745 of the Codified Ordinances.
(Ord. 11-23. Passed 10-20-11.)