ARTICLE 751
License Tax Administration
751.01   Conditions precedent to doing business.
751.02   Application for and issuance of license; payment of tax and fees; Recorder to maintain records.
751.03   False statements prohibited.
751.04   Confidential nature of returns; limitation on divulging information.
751.05   Separate license requried for each fixed place of business and each class of business.
751.06   License year; expiration date; annual renewal; minimum tax; proration of tax upon beginning business.
751.07   Display of license.
751.08   Duplicate licenses for those lost, misplaced or destroyed.
751.09   License a personal privilege; not assignable; effect of change of name, location, ownership, etc.
751.10   License does not legalize unlawful acts.
751.11   Civil penalties.
751.12   Collection by proceedings in court.
751.13   Criminal violations and penalties.
751.14   Prosecution for violations; recourse of City to seek injunctions.
751.15   Suspension and revocation of licenses, and public hearings upon appeal from revocation.
 
 
CROSS REFERENCES
Authority to tax - see W. Va. Code 8-13-4, 11-12-4