For state law as to authority of the City to require a City 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 tax, see West Va. Code 8-13-4, as modified by West Va. Code 11-12-4. As to authority of the City to impose business and occupation tax on businesses and occupations taxed by the State, see West Va. Code 8-13-5, as modified by West Va. Code 11-13-25. As to authority of the City to levy and collect an admission or amusement tax on any public amusement or entertainment held within the City, see West Va. Code 8-13-6.
(a) Licenses and Certificates do not Legalize Unlawful Acts. Nothing in this article, and no payment for or issuance of any City license or certificate under the provisions hereof, shall be deemed to legalize any act which otherwise may be in violation of law, or to exempt any person from any penalty prescribed for such violation.
(b) Duplicate Licenses or Certificates for Those Lost, Misplaced or Destroyed. Any person losing, misplacing or destroying any license or certificate issued under the provisions of this article may, by application to the City Clerk, procure a duplicate thereof, upon satisfactory proof of the loss of the original, upon the payment to him of a fee of five dollars ($5.00) for the issuance thereof.
(c) False Statements Prohibited. It shall be unlawful for any person to knowingly make any false statements in any application for a City license or City business franchise registration certificate, or in any tax return, report or other statement relating to any activity licensed by the City and which is required to be made to any City officer or agency.
(Ord. 90-002. Passed 6-17-02.)