Section
110.01 Title
110.02 Severability
110.03 Date of passage
110.04 Conditions precedent to doing business
110.05 Application for and issuance of license; payment of tax and fees; Recorder to maintain records
110.06 False statements prohibited
110.07 Confidential nature of returns; limitation on divulging information
110.08 Separate license required for each fixed place of business and each class of business
110.09 License year; expiration date; annual renewal; minimum tax; proration of tax upon beginning business
110.10 Display of license
110.11 License does not legalize unlawful acts; generally
110.12 Collection by proceedings in court
110.13 Prosecution for violations; recourse of town to seek injunctions
110.14 Suspension and revocation of licenses, and public hearings upon appeal from revocation
110.99 Penalty
Statutory reference:
Authority of town to impose business and occupation tax on businesses and occupations taxed by the state, see W. Va. Code § 8-13-5
Authority of town to levy and collect an admission or amusement tax on any public amusement or entertainment held within the town, see W. Va. Code § 8-13-6
Authority of town to require a town license for anything for which a state license is required, unless prohibited by general law, and to impose a reasonable tax thereon not in excess of the state law, see W. Va. Code § 8-13-4