(A) By virtue of the adoption of this section, there is hereby imposed an annual license tax upon various business classifications operating within the municipality, and, following the effective date of this section, no person may engage in a business in a capacity falling within the business classifications itemized in the list below within the corporate limits of the city, without first obtaining a license from the city, nor shall a person continue to engage in such activity after his or her license has expired, been suspended or revoked.
(B) The city shall collect an annual fee per year for the license issued under this section as follows. The annual fee shall be assessed in accordance with business classifications as defined under W. Va. Code Ch. 11, Art. 12, as amended, which said various classifications and the rate to be charged for each annual fee is shown and identified in the attached itemized business classifications listing, to which said reference is hereby made and said list is hereby incorporated herein as though set forth in its complete entirety within this section.
(C) The license period shall begin on July 1 of each year commencing July 1, 2021 and ending on June 30 of the following year, and if the initial license is granted for less than a year, the fee shall be computed in proportion to the number of halves remaining in the fiscal year, including the half in which application is made.
(D) Each individual business classification or individual business activity conducted with and being included within said business classification shall be assessed said license fee and each individual conducting such activity shall obtain a license for each separate business classification and activity in accordance with the listing below.
(E) All such annual license fees shall be paid at the Municipal Building in the city, payable at the City Clerk’s office on or before June 30 for the ensuing fiscal year, whereupon a license shall be issued by the City Clerk. Said license shall be on such form or forms as prescribed by said Clerk.
(F) In the event that any such license provided from the state, or any such agency thereof, is revoked, then in such event, any license provided by reason of this section will likewise be revoked by said City Clerk without the necessity of further proceedings hereunder.
(G) A business license is required by this chapter for every person engaging in purposeful revenue generating activity in the city such as but not limited to lawyers, doctors, architects, surveyors, real estate broker and agents, accountants, engineers, nurses, LPNs, and the like. By way of explanation, if there is a law office with three lawyers working in it, each individual lawyer would each pay the business license tax.
(H) Any person engaging in business within the city shall pay an annual general municipal business license tax of $10.
(I) A business license will be required for the following locations and activities:
(1) A separate business license is required for each fixed business location from which property or services are offered for sale or lease to the public at a class, or to a limited portion of the public; or at which customer accounts may be opened, closed or serviced.
(2) A separate business license is required for each coin-operated machine. A separate license is required for each location from which making coin-operated machines available to the public is itself a business activity.
(3) A business that sells tangible personal property or services from or out of one or more vehicles needs a separate business license for each fixed location in the city from or out of which business is conducted. A copy of its business license shall be carried in each vehicle and publicly displayed while business is conducted from or out of the vehicle.
(4) Nothing in this section and no payment or issuance of any certificate of license under the provisions hereof, shall be deemed to legalize any act which otherwise may be in violation of law, or to exempt any person from any penalty prescribed for such violation.
(5) Every person to whom a certificate of license shall be issued under the provisions of this chapter shall keep such certificate posted in a conspicuous position in the place where the privileges of such license are exercised, except as otherwise specifically provided for in this chapter. Such certificate of license shall be produced for inspection whenever required by the Director of Finance or his deputies or by the City Police.
(6) Every license issued under the provisions of this section shall confer a personal privilege only to transact the business, activity, trade or employment which may be the subject of the license and shall not be exercised except by the person holding the same and shall not be assignable. Changes in the name of the person or change of location, or address, or changes in ownership of the business or changes in real parties of interest shall be considered a cessation of the business and a new certificate shall be required. Changes of partners or members of firms or officers of a corporation shall not require a new certificate to be issued.
Activity | Rate | W. Va. Code Section |
Activity | Rate | W. Va. Code Section |
In addition to businesses licensed under old W. Va. Code §§ 11-12 and 11-13A, the following activities may be licensed in accordance with the West Virginia Code section as shown. These rates may increase as the state rates increase, but cannot exceed the state rates. | ||
Alcoholic liquors | ||
Fraternal or veterans organizations or non-profit social club | $375 | 60-7-6 |
Private club | $250 | 60-7-6 |
Liquor license (retail) | $1,500 | 60-3A-12 |
Nonintoxicating beer | ||
Brewer | $500 | 11-16-4; 11-16-17 |
Class B (grocery stores) (chilled and unchilled) | $15 | 11-16-4; 11-16-17 |
Class B (grocery stores) (unchilled only) | $15 | 11-16-4; 11-16-17 |
Distributor | $200 | 11-16-4; 11-16-17 |
Retail dealer - Class A (restaurants, bars and fraternal organizations) | $100 | 11-16-4; 11-16-17 |
Wine | ||
Distributors (wholesale) | $2,500 | 60-8-3 |
Private wine restaurant license | $150 | 60-8-3 |
Retailers (grocer) | $50 | 60-8-3 |
Wine sales representative | $50 | 60-8-3 |
Wine testing | $50 | 60-8-3 |
(Ord. 49, passed 2-26-1991; Ord. passed 4-27-2021) Penalty, see § 110.99