(a) General Provisions. There shall be a license fee of fifteen dollars ($15.00) which license fee or tax shall be imposed, on an annual basis, upon each person practicing in the following trades, professions or occupations within the City. The fees shall be in the amounts listed below and shall enable the payer to purchase a license to engage in the trade, profession or occupation for one year unless some other fee period is indicated, in which case the fee will purchase a license for that period.
(1) Architects.
(2) Attorneys.
(3) Auctioneers.
(4) Barbers, beauticians, manicurists.
(5) Chiropractors.
(6) Dentists.
(7) Engineers.
(8) Foresters.
(9) Landscape architects.
(10) Land surveyors.
(11) Midwives.
(12) Nursing homes.
(13) Occupational therapists.
(14) Optometrists.
(15) Osteopaths, physicians and surgeons.
(16) Pharmacists.
(17) Physical therapists.
(18) Physicians, surgeons, Podiatrists.
(19) Private detectives and investigators.
(20) Psychologists.
(21) Radiological technicians.
(22) Real estate brokers.
(23) Real estate salesmen.
(24) Veterinarians.
(b) Hearing Aid Fitters. Any person, natural or artificial (individual or business), engaged in the position of dealing in or fitting hearing aids shall be required to pay an annual license fee of fifteen dollars ($15.00).
(c) Dental Corporations. An annual license fee of twenty-five dollars ($25.00) is imposed on each dental corporation for the privilege of doing business.
(d) Medical Corporations. An annual license fee of twenty-five dollars ($25.00) is imposed on each medical corporation for the privilege of doing business.
(e) Nursing Homes and Personal Care Homes. Upon nursing homes and personal care homes, there is imposed a license fee equal to one dollar ($1.00) per bed.
(f) Other Service Business. An annual license fee of fifteen dollars ($15.00), which license fee or tax shall be imposed on any other service business for which a business franchise certificate is required by the State pursuant to West Virginia Code 11-12-2 et seq.
(g) Exemptions. No such license fee shall be required in the case of any person(s) exempt from the City Business and Occupation Tax liability.
(Ord. 1102. Passed 7-13-99.)