ACTIVITY | RATE | AUTHORIZING WV CODE |
Alcoholic Liquors | ||
Retail Liquor Sales | $1,000.00 - Class A | 60-3A-12(a) |
$1,000.00 - Class B | 60-3A-12(a) | |
Fraternal or veterans Organization or nonprofit Social Club | $375.00 | 60-7-6 |
Private Club | ||
Less than 1,000 members | $500.00 | 60-7-6 |
More than 1,000 members | $1,250.00 | 60-7-6 |
Non-intoxicating Beer | ||
Retail Dealer - Class A (Restaurants, bars, and fraternal organizations) | $150.00 | 11-16-9 |
Class B (Grocery Store, Chilled and Unskilled) | $150.00 | 11-16-9 |
Distributor | $1,000.00 | 11-16-9 |
Brewer | $1,500.00 | 11-16-9 |
Wine | ||
Retailers (Grocer) | $150.00 | 60-8-3 |
Distributors (Wholesale) | $2,500.00 | 60-8-3 |
Wine Tasting | $50.00 | 60-8-3 |
Wine Sales Representative | $50.00 | 60-8-3 |
Architects | $25.00 | 30-12-8 |
Attorney | $5.00 | 30-1-7 |
Auctioneer | $15.00 | 19-2C-6 |
Barber, Beautician, Manicurist | $25.00 | 30-27-4 |
Barber, Beautician School | $25.00 | 30-27-8 |
Chiropractors | $100.00 | 30-16-7 |
Dental Corporation | $50.00 Annually | 30-4-4c |
Dentists | $20.00 | 30-4-17b |
Embalmer & Funeral Director | $15.00 | 30-6-6 |
Engineers | $30.00 | 30-13-7 |
Foresters | $5.00 | 30-19-7 |
Funeral Establishment | $75.00 | 30-6-13 |
Hearing Aid Fitters/Dealers | $40.00 | 30-26-9 |
Hospitals 5-49 Beds | $20.00 | 16-5B-4 |
50-99 Beds | $30.00 | |
100-199 Beds | $40.00 | |
200 or More Beds | $50.00 | |
Hotels, Motels, Boarding Houses Each Bedroom in Excess of 7 | $2.00 $.25 each up to $10.00 | 16-6-4 |
Insurance Broker | $25.00 | 33-12-6 |
Insurance Company | $50.00 | 33-3-13 |
Landscape Architects | $50.00 | 30-22-7 |
Land Surveyor | $20.00 | 30-13A-6 |
Medical Corporation | $300.00 Annually | 30-3-15 |
Midwives | $10.00 | 30-15-5 |
Nursing Home Administrator | $50.00 | 30-25-5 |
Nursing Homes | $8.00/bed | 16-5C-6 |
Occupational Therapist | $5.00 | 30-28-15 |
Osteopathic Physician/Surgeon | $10.00 | 30-14-10 |
Personal Care Homes | $4.00/bed | 16-5C-6 |
Physical Therapist | $35.00 | 30-20-8 |
Physicians, Surgeons, Podiatrist | $50.00 every 2 years | 30-3-12 |
Practical Nurses | $5.00 | 30-7A-7 |
Private Detective/Investigator | $50.00 | 30-18-4 |
Psychologists | $30.00 every 2 years | 30-21-8 |
Radiological Technologist | $20.00 every 2 years | 30-23-7 |
Real Estate Broker | $50.00 | 47-12-9 |
Real Estate Salesman | $25.00 | 47-12-9 |
Registered Professional Nurse | $5.00 | 30-7-6 |
Restaurants | $2.00 | 16-6-4 |
Each 5 chairs or spaces where Persons are fed in excess of 10 | $.25/section up to $10.00 | |
Social Worker | $5.00 | 30-30-10 |
Veterinarians | $5.00 | 30-10-10 |
The following business classifications were taxed under Chapter 11, Article 12 and the tax was repealed and replaced by a State Business Franchise Registration Tax effective July 1, 1970. Municipalities may still impose a license tax, but it cannot be greater than that which the state imposed on January 1, 1970. Those maximum rates are as follows:
ACTIVITY | RATE | AUTHORIZING WV CODE |
Amusement or Music Devices | 11-12-3 | |
Less than 20: | ||
.01 Device | $2.00 Each Device | |
.05 Device | $5.00 Each Device | |
.10 Device | $10.00 Each Device | |
.10 Plus Device | $12.50 Each Device | |
More than 20: | ||
.01 Device | $50.00 | |
.05 Device | $150.00 | |
.10 Device | $225.00 | |
.10 Plus Device | $300.00 | |
Baggage or parcel checking devices, vibrator machines and toilet lockes, Sanitary napkins | $.50 | 11-12-3 |
Bagatelle table, first | $25.00 | 11-12-14 |
Each additional table | $15.00 | |
Billiard or pool, first table | $25.00 | 11-12-14 |
Each additional table | $15.00 | |
Bowling alley, first alley | $25.00 | 11-12-14 |
Each additional alley | $15.00 | |
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 per concession | |
Games of skill | $10.00 per week per concession | |
Candy or merchandise wheels | $25.00 per day | |
NOTE: Each performance shall or may 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 each day performance is given | |
For each truck used to transport property or equipment | $3.00 per day each day performance is given | |
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 | |
Vehicle not exceeding 1/2 ton | $15.00 | |
Vehicle not exceeding 1 ton | $50.00 | |
Vehicle not exceeding 2 tons | $100.00 | |
More than 2 tons | $150.00 plus $100.00 for each additional ton or fraction thereof | |
Itinerant Vendors | $500.00 | 11-12-10 |
Junk Dealers | 11-12-7 | |
Resident junk dealer within City limits | $25.00 | |
Resident junk dealer No yard for storing | $25.00 | |
Resident junk dealer’s agent | $10.00 | |
Itinerant junk collector | $2.00 | |
Non-resident junk dealer | $150.00 | |
Non-resident junk dealer’s agent | $150.00 | |
Laundromats - Car Wash | 11-2-3a 11-13a-2 | |
1-5 Devices | $15.00 | |
6-9 Devices | $3.00 Each | |
10 or more Devices | $30.00 | |
Pawnbroker | $100.00 | 11-12-9 |
Theaters and Public Shows | 11-12-11 | |
Over 30,000 population | $160.00 | |
Over 20,000 but less than 30,000 | $125.00 | |
Over 10,000 but less than 20,000 | $100.00 | |
Over 5,000 but less than 10,000 | $40.00 | |
Over 2,000 but less than 5,000 | $20.00 | |
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: | ||
.01 Device | $2.00 Each Device | |
.05 Device | $5.00 Each Device | |
.10 Device | $10.00 Each Device | |
.10 Plus Device | $12.50 Each Device | |
More than 20: | ||
.01 Device | $50.00 | |
.05 Device | $100.00 | |
.10 Device | $150.00 | |
.10 Plus Device | $250.00 | |
NOTE, 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.
The following store classifications were taxed under Chapter 11, Article 13A and the tax was repealed by a State Business Franchise Registration Tax effective July 1, 1970. Municipalities may still impose a license tax, but the rates cannot be greater than the following:
General Stores:
The term “General Store” shall be construed to mean and include any store or stores or any mercantile establishment or establishments, in which goods, wares, or merchandise of any kind are purchased, ordered, sold or offered for sale either at retail or wholesale.
1 to 5 stores | $15.00 each |
6 to 10 stores | $40.00 each additional store |
11 to 15 stores | $80.00 each additional store |
16 to 20 stores | $120.00 each additional store |
21 to 30 stores | $160.00 each additional store |
31 to 50 stores | $400.00 each additional store |
51 to 75 stores | $800.00 each additional store |
Over 75 stores | $1,000.00 each additional store |
Special Stores:
The term “Special Store” shall be construed to mean and include any store or stores or any mercantile establishment or establishments, in which goods, wares, or merchandise of any kind except cigarettes, tobacco products, and soft drinks are purchased, ordered, sold or offered for sale, either at retail or wholesale, and which contain no coin operated device, or devices, owned or operated by the store proprietor.
1 to 5 stores | $5.00 each |
6 to 10 stores | $20.00 each additional store |
11 to 15 stores | $40.00 each additional store |
16 to 20 stores | $60.00 each additional store |
21 to 30 stores | $80.00 each additional store |
31 to 50 stores | $200.00 each additional store |
51 to 75 stores | $400.00 each additional store |
Over 75 stores | $500.00 each additional store |
(Passed 6-13-06)