No person shall, without a license, engage in or prosecute within the City any business, activity, trade or employment. The license taxes hereinafter specified are hereby levied on every person engaging in or prosecuting within the City any such businesses, activities, trades or employments. “Business activity, trade or employment” shall include fairs or festivals. Nothing herein shall be construed to exempt circuses or carnivals from licensing requirements. Unless otherwise differently set out in this code, the following shall apply to and be the license taxes on the listed business activities:
Activity | Rate | W.Va. Code Section |
Architects | $15.00 | 30-12-8 |
Attorneys | 5.00 | 30-1-7 |
Barbers, beauticians or manicurists | 15.00 | 30-27-4 |
Barbers’ and beauticians’ schools | 200.00 | 30-27-8 |
Chiropractors | 15.00 | 30-16-7 |
Contractors | 25.00 | 21-11 |
Dental corporations | 50.00 | 30-4-4c |
Dentists (independent) | 15.00 | 40-4-17b |
Embalmers and funeral directors (independent) | 15.00 | 30-6-6 |
Engineers | 15.00 | 30-13-7 |
Foresters | 5.00 | 30-19-7 |
Funeral establishments | 35.00 | 30-6-13 |
Hearing aid fitters and dealers | $15.00 | 30-26-9 |
Hospitals--5--49 beds 50---99 beds 100-199 beds 200 or more beds | 20.00 30.00 40.00 50.00 | 16-5B-4 |
Insurance brokers | 10.00 | 33-12-6 |
Insurance agents | 5.00 | 33-12-6 |
Insurance companies | 50.00 | 33-3-13 |
Landscape architects | 15.00 | 30-22-7 |
Land surveyors | 15.00 | 30-12A-6 |
Medical corporations | 100.00 | 30-3-15 |
Midwives | 10.00 | 30-15-5 |
Nursing home administrators | 50.00 | 30-25-5 |
Nursing homes | 4.00/bed | 16-5C-6 |
Occupational therapists | 5.00 | 30-28-15 |
Osteopathic physicians and surgeons | 10.00 | 30-14-10 |
Personal care homes | 2.00/bed | 16-5C-6 |
Physical therapists | 15.00 | 30-20-8 |
Physicians, surgeons and podiatrists | 15.00 | 30-2-12 |
Private detectives and investigators | 15.00 | 30-18-4 |
Psychologists | 15.00 | 30-21-8 |
Radiologic technologists | 10.00 | 30-23-7 |
Real estate brokers | 30.00 | 47-12-9 |
Real estate salespersons | 15.00 | 47-12-9 |
Social workers | 5.00 | 30-30-10 |
Veterinarians | 5.00 | 30-10-10 |
(Ord. 242. Passed 5-19-86; Ord. 297. Passed 12-6-93; Ord. 431. Passed 11-6-17.)