Section
Licenses Generally
110.001 Required; compliance with chapter
110.002 Issuance; payment of tax
110.003 Record, collection
110.004 Multiple requirement
110.005 Term; minimum tax
110.006 Exhibition
110.007 Limitations to privilege
110.008 Effect of change in partners or name of firm
110.009 Issuance of duplicate; fee
110.010 False statements
110.011 Unlawful acts
110.012 Confidentiality of statements
110.013 Issuance of other licenses
110.014 Definitions
Permits and Fees
110.025 Owning and operating coin-operated merchandise, service, music and amusement devices or vending machines
110.026 Coin-operated laundries, coin-operated auto wash and other coin-operated cleaning devices
110.027 Circuses, carnivals and other itinerant public shows; generally
110.028 Circuses, carnivals and other itinerant public shows; filing with City Collector and Treasurer of list of all rides and concessions; bond for municipal taxes
110.029 Trading stamps
110.030 Fortune-telling, mind reading and the like
110.031 Wholesale or subjobber dealers in cigarettes
110.032 Junk dealers and their agents
110.033 Hawkers and peddlers
110.034 Pawnbrokers
110.035 Theaters and other permanent places for public shows
110.036 Collection agencies
110.037 Employment agents
110.038 Bowling lanes and billiard, pool or bagatelle tables
110.039 Business registration certificate required
110.040 Itinerant vendors
110.041 Yard sales
110.042 City business license fee
Business and Occupation Tax
110.055 Short title
110.056 Purpose and intent
110.057 Definitions
110.058 Imposition of tax
110.059 Natural resource production
110.060 Selling tangible property
110.061 Public service or utility business
110.062 Contracting
110.063 Amusements
110.064 Service business or calling not otherwise classified
110.065 Rentals and royalties
110.066 Banking and other financial businesses
110.067 Health maintenance organizations
110.068 Additional credits
110.069 Exempt activities
110.070 Tax cumulative
110.071 Administration generally
110.072 Returns; computation and payment of tax
110.073 Taxpayer records
110.074 Tax return information confidentiality
110.075 Erroneous computation of tax
110.076 Investigations
110.077 Assessments
110.078 Notice of assessment; petition for reassessment
110.079 Hearing procedure; decision; review
110.080 Injunction
110.081 Unpaid tax a lien; delinquency notice filing and release
110.082 Successor liability
110.083 Revocation, non-renewal of licenses and permits
110.084 Settlement agreements and compromises
110.085 Additional administrative provisions concerning contracting
110.086 Claims for refund or credit
110.087 Interest and penalty
110.088 Effective date
110.089 Publication
Municipal Sales and Use Tax
110.100 Council findings
110.101 Definitions
110.102 Imposition of municipal sales and service tax
110.103 Imposition of municipal use tax
110.104 Calculation of tax on fractional parts of dollar
110.105 State and local tax bases
110.106 Exceptions
110.107 Credit against municipal use tax
110.108 Tax cumulative
110.109 Local rate and boundary data base; changes
110.110 State level administration
110.111 Administrative procedures
110.112 Criminal penalties
110.113 Automatic updating
110.114 Deposit of taxes collected in General Revenue Fund
110.115 Effective date
110.116 Notification of Tax Commissioner
110.999 Penalty
Statutory reference:
Authority of city to impose business and occupation tax on businesses and occupations taxed by the state, see W.Va. Code § 8-13-5, as modified by W.Va. Code § 11-13-25
Authority of city to require a city license for anything for which a state license is required, unless prohibited by general law, and to impose a reasonable tax thereon not in excess of the state tax see W.Va. Code § 8-13-4, as modified by W.Va. Code § 11-12-4