Any person claiming that any license is not due, for any reason, shall pay the tax under protest, with the right to collect the same from the Town Treasury by an appropriate remedy as provided by law.
(Ord. 97-1. Passed 5-15-97.)
WV Code Section | ||
Amusement or Music Devices | 11-12-3 | |
Less than 20 | ||
One Cent Devices | $2.00 Each | |
Five Cent Devices | 5.00 Each | |
Ten Cent Devices | 10.00 Each | |
Over Ten Cent Devices | 12.50 Each | |
More than 20 | ||
One Cent Devices | 50.00 | |
Five Cent Devices | 100.00 | |
Ten Cent Devices | 150.00 | |
Over Ten Cent Devices | 250.00 | |
Baggage or parcel checking devices, vibrator machines and toilet lockets, sanitary napkins | .50 Each | 11-12-3 |
Carnivals (street or other) | 11-12-4 | |
* For each performance, exhibit or entertainment | 5.00 per week | |
* Riding Devices | 10.00 per week | |
* Concessions selling services, goods, wares, merchandise and food | 5.00 per week | |
* Games of Skill | 10.00 per week | |
* Candy or Merchandise Wheels | 25.00 per week | |
** Each performance shall be required to have a separate license. ** | ||
Circuses and Other Shows | 11-12-4 | |
For each railroad car used to transport property or equipment | 4.00 per day | |
For each truck used to transport property or equipment | 3.00 per day | |
Collection Agency | 100.00 | 11-12-12 |
Employment Agency | 200.00 | 11-12-13 |
Fortune Telling, Palmist, Phrenologist, Spiritualist, Clairvoyant, Mind Reader, Medium | 200.00 | 11-12-6 |
Hawker and Peddler | 11-12-8 | |
On foot | 10.00 | |
By vehicle | 15.00 | |
Itinerant Vendors | 15.00 | 11-12-10 |
LICENSE FEE SCHEDULE (Cont.) | ||
WV Code Section | ||
Junk Dealers | 11-12-7 | |
Resident junk dealer within Town limits | $25.00 | |
Resident junk dealer (no yard for storing) | 25.00 | |
Resident junk dealer’s agent | 10.00 | |
Itinerant junk collector | 2.00 | |
Nonresident junk dealer | 150.00 | |
Nonresident junk dealer’s agent | 150.00 | |
Laundromats - Car Wash | $3.00 | 11-12-3a |
Not to exceed | 15.00 | 11-13a-2 |
Pawnbroker | 100.00 | 11-12-9 |
Theaters and Public Shows | 11-12-11 | |
Over 2,000 | 15.00 | |
Less than 2,000 | 10.00 | |
Trading Stamps (each country) | 175.00 | 11-12-5 |
Vending Machines, Merchandise or Service Devices | 11-12-3 | |
Less than 20 | ||
One Cent Devices | 2.00 Each | |
Five Cent Devices | 5.00 Each | |
Ten Cent Devices | 10.00 Each | |
Over Ten Cent Devices | 12.50 Each | |
More than 20 | ||
One Cent Devices | 50.00 | |
Five Cent Devices | 100.00 | |
Ten Cent Devices | 150.00 | |
Over Ten Cent Devices | 250.00 | |
** If the license granted is for a period less than the fiscal year, the fee shall be computed quarterly in proportion to the remainder of the fiscal year. ** | ||
General Stores | ||
1 to 5 stores | $15.00 Each | |
Special Stores | ||
1 to 5 stores | 5.00 Each | |
In addition to Business licensed under the General or Special Classifications: | ||
Alcoholic Beverages: | ||
1. Alcoholic Liquors: | ||
Fraternal or Veterans Organizations or Nonprofit social club | 375.00 | 60-7-6 |
Private Club | ||
Less than 1000 members | 500.00 | 60-7-6 |
1000 or more members | 1250.00 | 60-7-6 |
2. Nonintoxicating Beer: | ||
Retail Dealer - Class A Restaurants, bars and fraternal organizations | 150.00 | 11-16-9 |
Class B (Grocery Stores) (Chilled and Unchilled) | 150.00 | 11-16-9 |
Distributor | 1000.00 | 11-16-9 |
Brewer | 1500.00 | 11-16-9 |
3. Wine. | ||
Retailers (grocer) | $150.00 | 60-8-3 |
Distributors | 2500.00 | 60-8-3 |
Each additional facility | 2500.00 | 60-8-3 |
Wine Tasting | 50.00 | 60-8-3 |
Wine Sales Representative | 50.00 | 60-8-3 |
Private wine restaurant | 250.00 | 60-8-3 |
LICENSE FEE SCHEDULE (Cont.) | ||
WV Code Section | ||
Other Activities | ||
Accountants | 5.00 | 30-1-7 |
Attorney | 5.00 | 30-1-7 |
Foresters | 5.00 | 30-19-7 |
Hotels, Motels and Boarding Houses | 2.00 | 16-6-4 |
Each room in excess of 7 | .25 Each up to $10.00 | |
Midwives | 10.00 | 30-15-5 |
Occupational Therapist | 5.00 | 30-28-15 |
Practical Nurses | 5.00 | 30-7A-7 |
Radiological Technologist | 10.00 | 30-23-7 |
Residential Board and Care Home | 2.00/bed | 16-5C-6 |
Restaurants | 2.00 | 16-6-4 |
a. Each five chairs or spaces where persons are fed in excess of ten | .25 each up to $10.00 | |
Social Worker | 5.00 | 30-30-10 |
Veterinarians | 5.00 | 30-10-10 |
All other Businesses not listed above | 15.00 | |
(Ord. 97-1. Passed 5-15-97.)