(A) Architects shall be subject to an annual license tax set by Council from time to time. Within the meaning of W. Va. Code §§ 30-12-1 et seq., the term ARCHITECT shall include corporations, partnerships, associations or individuals licensed by the state, or authorized by the state to conduct business within this state, which preform the business of designing new constructions or enlargements or alterations of existing buildings, or supervising the construction, enlargement or alterations of such buildings. Not included within the meaning of this section are draftsmen, students, clerks of works, superintendents and other employees of licensed architects under the provisions of this section, or engineers, mechanics, builders or any other persons from making plans and specifications or supervising the erection, enlargement or alteration of buildings, or any appurtenance thereto, for other persons, firms or corporations, or for themselves, provided the plans and specifications for such construction are signed by the authors thereof with the true appellation of their actual occupations in life, such as, “engineer” or “mechanic” or “builder” and the like, without the use in any form of the word or title “architect” or “architects”. Specifically included are architects whose offices are in the town or who are doing business in the town.
(B) Attorneys at law shall be subject to an annual license tax set by Council from time to time. The term ATTORNEY shall mean all individuals, partnerships, associations or legal corporations licensed by the state to conduct the practice of law in the state.
(C) Barbers, beauticians or manicurists shall be subject to an annual license tax set by Council from time to time. Within the meaning of W. Va. Code §§ 30-27-1 et seq., the phrase BARBERS, BEAUTICIANS and MANICURISTS shall mean those licensed individuals, partnerships, associations or corporations which practice barbering, beauty culture or manicuring. Not included within the meaning of this section are those individuals not licensed by the state who are employees of barber, beauticians and manicurists.
(D) Barbers schools and beauticians schools shall be subject to an annual license tax set by Council from time to time. Within the meaning of W. Va. Code §§ 30-27-1 et seq., the phrase BARBERS AND BEAUTICIANS SCHOOLS shall mean those schools licensed by the state which are situate in the town which teach barbering and beauty culture.
(E) Dentists shall be subject to an annual license tax set by Council from time to time. Within the meaning of W. Va. Code §§ 30-4-1 et seq., the term DENTIST shall mean those individuals, partnerships or associations licensed by the state who diagnose or treat any of the diseases, malformations or lesions of the oral cavity, teeth, gums or maxillary bones, or shall, prepare or fill cavities in human teeth, correct malposition of teeth or jaws or supply artificial teeth as substitutes for natural teeth, or administer anesthetics, general or local, in connection with any of said work, or shall make, produce, reproduce, construct, repair, alter or restore any prosthetic denture, crown, bridge or other prosthetic appliance to be used in, upon, in connection with, or as a substitute for, any human tooth, or in, upon, or in connection with the human jaw or associated structure or tissue of the human mouth, or to be used in the treatment of any condition thereof, or perform any other work included in the curriculum of recognized dental colleges.
(F) (1) Embalmers and funeral directors shall be subject to an annual license tax set by Council from time to time. Within the meaning of W. Va. Code § 30-6-3, the term FUNERAL DIRECTOR shall mean any person who is engaged in the business of conducting funerals and who is licensed by the state as a funeral director. A funeral, director may be an individual , partnership, association, corporation or other organization, and may also be designated as “undertaker” or “mortician”.
(2) EMBALMER shall mean any person engaged in the practice of embalming, i.e., the practice of disinfecting or preserving of dead human bodies before burial.
(G) Funeral establishments shall be subject to an annual license tax set by Council from time to time. Within the meaning of W. Va. Code § 30-6-3, the term FUNERAL ESTABLISHMENT shall mean any place of business within the town which is devoted to such activities as are incident, convenient or related to the preparation and arrangements, financial and otherwise, for the embalming, funeral, transportation, burial or other disposition of dead human bodies.
(H) Insurance brokers shall be subject to an annual license tax set by Council from time to time. Within the meaning of W. Va. Code §§ 33-2-12(f) et seq., the term INSURANCE BROKER shall mean those who are licensed by the state to solicit, negotiate, make or procure insurance contracts and whose offices are within the town.
(I) Insurance companies shall be subject to an annual license tax set by Council from time to time. Within the meaning of W. Va. Code §§ 33-1 and 33-3, the term INSURANCE COMPANY shall mean any incorporated stock insurer, incorporated mutual insurer or a reciprocal insurer which is licensed by the state to transact insurance business, and whose offices, brokers or agents are located within the town.
(J) Land surveyors shall, be subject to an annual license tax set by Council from time to time. Within the W. Va. Code §§ 30-13A-1 et seq., the term LAND SURVEYOR shall mean any person who engages in the practice of land surveying. Only those licensed land surveyors whose offices are within the town or who survey land, in whole or in part, shall be subject to this tax. Not included in the meaning of this section are those employees of a land surveyor who assists him or her in his or her work. There is exempt from this section any land surveyor who is the duly elected surveyor of Pocahontas County and whose sole land surveying business within the town is part of his or her duties as surveyor.
(K) Nursing home administrators shall be subject to an annual license tax set by Council from time to time. Within the meaning of W. Va. Code §§ 30-25-1 et seq., the term NURSING HOME ADMINISTRATOR shall mean any individual who is licensed by the state as a nursing home administrator and who is engaged in the business of operating nursing homes.
(L) Nursing homes shall be subject to an annual license tax in the amount set by Council from time to time per bed. Within the W. Va. Code §§ 16-5C-1 et seq., the term NURSING HOME means any institution, residence or place, or any part or unit thereof, however named, in this state which is advertised, offered, maintained or operated by the ownership or management, whether for a consideration or not, for the express or implied purpose of providing accommodations and care, for a period of more than 24 hours, for four or more persons who are ill or otherwise incapacitated and in need of nursing care due to physical or mental impairment, or which provided services for the rehabilitation of persons who are convalescing from illness or incapacitation.
(M) Physicians, surgeons and podiatrists shall be subject to a biennial (every two years) license tax set by Council from time to time. Within the meaning of W. Va. Code §§ 30-3-1 et seq., the terms PHYSICIANS AND SURGEONS shall mean those persons licensed by the state to practice medicine and surgery, i.e., the diagnosis or treatment of or operation or prescription for any human disease, pain, injury, deformity or other physical or mental conditions. This section does not apply to osteopathic physicians and surgeons. The term PODIATRIST shall mean any licensed person engaged in the practice of podiatry. The practice of podiatry means the examination, diagnosis treatment, prevention and care of conditions and functions of the human foot by medical, surgical and other scientific knowledge and methods; and medical and surgical treatment of warts and other dermatological lesions of the hand which similarly occur in the foot.
(N) Private detectives and investigators shall be subject to an annual license tax set by Council from time to time. Within the meaning of W. Va. Code §§ 30-18-1 et seq., the term PRIVATE DETECTIVES AND INVESTIGATORS shall mean any person, firm, company, partnership or corporation shall engage in the business of private detective or investigator or the business of watch, guard or to protect persons or property or to prevent the theft or the unlawful taking of goods, wares, merchandise, money, bonds, stocks, documents and other articles of value, or in the business of furnishing or supplying information as to the personal character or activities of any person, firm, company or corporation, society or association or any person or group of persons, or as to the character or kind of business and occupation of any person, firm, company or as to the character or kind of business and occupation of any person, firm, company or corporation, or own or conduct or maintain a bureau or agency for the above mentioned purpose, except as hereinafter provided in this division (N) for fee, hire or reward, or advertise his, her or their business to be that of detective or of a detective agency or investigator, or watch, guard or patrol notwithstanding the name or title used in describing such agency or performed for fee, hire or reward, without having first obtained from the office of the Secretary of State a license so to do, as hereinafter provided; provided, however, that this division (N) shall not apply to any person who is a duly qualified and acting police officer under the laws of the state, either while acting in his or her official capacity or while working for a private employer in his or her off-duty hours; nor to any person, corporation or agency whose business is the furnishing of information to an employer concerning the business activities of his or her employees while on the premises of such employer.
(O) Real estate brokers shall be subject to an annual license tax set by Council from time to time. Within the meaning of W. Va. Code § 30-40-1 et seq., the term REAL ESTATE BROKER shall mean any person, partnership, association or corporation which is engaged in the business of brokering real estate sales. Exempt from this section are salespersons and other employees of a broker who assists the broker in such business.
(P) The annual retail license fee for a real estate salesperson license shall be the sum set by Council from time to time. The annual real estate salesperson license fee for the initial year of issuance shall be prorated based upon the number of days remaining between the date of issuance and the following June 30.
(Q) Dental corporations shall be subject to an annual license tax set by Council from time to time. A dental corporation is a corporation formed for the purpose of performing dental work as delineated in division (E) above by and through licensed dentists. Such licensed dentists may be either employees of the corporation or shareholders. One or more licensed dentists may form or be the employee(s) of the dental corporation.
(Prior Code, § 5-206) (Ord. passed 12-2-1991)