The purpose of this subchapter is to impose a municipal business and occupation tax pursuant to W.Va. Code § 8-13-5 to the fullest extent allowable under the operative laws of the state and the United States unless a more restrictive application is required by an express limitation set forth in this subchapter.
(1991 Code, § 6-16) (Ord. 070, passed 1-3-2008; Ord. 236, passed 5-18-2017)