(a) Definitions. For the purpose of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section; provided, that no coin operated device shall be construed to be a store:
(1) General store. Any store or any mercantile establishment in which goods, wares or merchandise of any kind are purchased, ordered, sold or offered for sale, either at retail or wholesale.
(2) Special store. Any store or any mercantile establishment 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 contains no coin operated device owned and operated at the store proprietor.
(b) License Required. No person shall establish, operate or maintain any store in the City without first having obtained a license so to do from the City Clerk as provided in this article.
(Passed 6-5-57.)
(c) Annual License Taxes; Special Stores. Every person establishing, operating or maintaining one or more special stores within the City under the same general management, supervision or ownership shall pay an annual license tax for the privilege of establishing, operating or maintaining such stores, as follows:
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 | 80.0 each additional store |
31 to 50 stores | 200.00 each additional store |
50 to 75 stores | 400.00 each additional store |
Over 75 stores | 500.00 each additional store |
(d) Annual License Taxes; General Stores. Every person establishing, operating or maintaining one or more general stores within the City under the same general management, supervision or ownership shall pay an annual license tax for the privilege of establishing, operating or maintaining such stores, as follows:
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 |
(Ord. 242. Passed 5-19-86.)
(e) Exemptions. The establishment, operation or maintenance of stores by the following shall be exempt from the license tax imposed by this article:
(1) The United States of America or the State and its political subdivisions.
(2) Religious and charitable organizations.
(3) Any person engaged within the State in the business of producing agricultural products, who sells in such store only agricultural products which he has produced.
(f) Licenses for Parts of Full Year. Each license issued prior to January 1 of any year shall be charged for at the full rate, and each license issued on or after January 1 shall be charged for at one-half of the full rate, as prescribed in subsection (c) and (d) hereof.
(g) Application; Filing Fee. Any person desiring to establish, operate or maintain a store in the City shall apply to the City Clerk for a license to do so. The application for a license shall be made on the form which shall be prescribed and furnished by the City Clerk and shall set forth the name and address of the applicant, the name and location of such store and such other facts as the City Clerk may require. If the applicant desires to operate more than one such store, he shall make a separate application for each such store. Each such application shall be accompanied by a filing fee of fifty cents for each license requested and by the license tax prescribed in subsection (c) and (d) hereof.
(h) Issuance and Display of License. As soon as practicable after the receipt of any application for a license under this article, the City Clerk shall carefully examine such application to ascertain whether it is in proper form and contains the necessary requisite information. If, upon examination, the City Clerk shall find that any such application is not in proper form and does not contain the necessary and requisite information, he shall return such application for correction. If an application is found to be satisfactory and if the filing fee and license tax shall have been paid, the City Clerk shall issue to the applicant a license for each store for which an application for license shall have been made. Each license shall display the license so issued in a conspicuous place in the store for which such license is issued.
(i) Licenses Nonassignable and Nontransferable. The license imposed by this article shall not be assignable and shall not be transferable.
(j) Change of Location. Licenses issued under the provisions of this article may be altered so as to permit removal of th store of another location. In order to be effective at the new location, however, the certificate of license must show upon its face an endorsement of the change by the City Clerk.
(k) Expiration and Renewal. All licenses under this article shall be so issued as to expire on June 30 of each year. On or before July 1 of each year every person having a license shall apply to the City Clerk for a renewal for the year next ensuing, unless such person has ceased to operate such store or does not propose to continue operation of the store during the year next ensuing, in which event he shall notify the City Clerk that he has ceased operation of the store or that he proposes to cease operation of the store prior to July 1 of the year next ensuing. All applications for renewal shall be made on the forms prescribed by the City Clerk. Each application for a renewal shall be accompanied by a filing fee of fifty cents for each license requested and by the license tax as prescribed in subsections (c) and (d) hereof.
(l) Penalty for Operating Without License. Any person who establishes, operates or maintains a store without obtaining a license therefor or continues to operate the same after the termination of a license therefor shall, in addition to paying the license tax, be subject to a penalty of ten percent of such license tax for each month or part thereof during which he has been in default. This penalty shall be assessed and collection in the same manner as the license tax.
(m) Injunction Against Collection of Tax; Payment of Tax Under Protest. No injunction shall issue from any court in the state enjoining the collection of any license tax provided in this article, but the party claiming that any license tax is not due, for any reason, shall pay the same under protest and petition fo refund in accordance with the provisions of Section 11-1-2a of the Code of West Virginia.
(n) Injunction Against Unlicensed Store. If any person establishes, operates or maintains a store without obtaining a license therefor or continues to operate or maintain such store after the termination of the effective period of any such license, the City may apply to the Circuit Court, or the Judge thereof in vacation, of the County, who or which shall, after ten days’ written notice thereof to such person, grant an injunction prohibiting such person from continuing the operation of such store until he has fully complied with the provisions of this article.
(o) Liability for Taxes for Past Years. Any person establishing, operating or maintaining a store contrary to the provisions of this article, whether without obtaining a license therefor before commencing the same or by continuing the same after the termination of the effective period of any such license, shall, in addition to all other penalties provided for in this article, be liable to the payment of all license taxes and penalties for a period not exceeding five years.
(p) Collection of Taxes and Penalties by Action of Suit. The City Clerk may collect any license tax and penalty unpaid under the provisions of this article by action in debt, motion for judgment or other appropriate proceeding, including suit in any court of competent jurisdiction.
(q) Expenses of Administering Article; Disposition of Money Collected. All expenses incurred by the City Clerk in the administration of this article shall be paid out of the funds accruing from the taxes and fees imposed by and collected under the provisions of this article. All money collected under the provisions of this article shall be paid into the City Treasury, monthly, by the Clerk.
(Passed 6-5-57)