(a) Generally.
(1) Conditions precedent to doing business. It shall be unlawful for any person to engage in or prosecute within the City any business, trade, occupation, profession, calling, vocation, or activity for which the payment of any City license tax or fee is required or for which a City license certificate is required without having paid to the City such license tax fee or without holding a currently valid City license certificate so to do, as provided in this section; and the fulfillment of all terms and conditions of such license certificate and the provisions of this section relating thereto shall be conditions precedent to engaging in or prosecuting within the City any such business, trade, occupation, profession, calling, vocation or activity.
(2) Separate license required for each fixed place of business and each class of business. Except as may be provided otherwise in this Code or other ordinance, any person who, at more than one fixed place of business within the City, engages in or prosecutes any business, profession, calling, vocation, trade, or activity for each a City license is required, or who within the City engages in or prosecutes more than one type of business, profession, calling, vocation, trade or activity for which a City license is required, shall obtain a separate license and pay the prescribed tax or fee therefor for each such fixed place of business and for each such business, profession, calling, vocation, trade or activity.
(3) Application for and issuance of licenses; evidence of licenses; filing fee. The license provided for in this section shall be issued in the form of a certificate by the City Clerk to any person making proper application therefor and tendering the license tax and filing fee of one dollar ($1.00) for each license certificate requested. The City Clerk shall collect in full the proper taxes and fees and determine to his satisfaction that all the conditions precedent to the granting of such license have been fulfilled by the applicant before issuing a certificate of license.
(4) Time for which license is granted; minimum fee. Except as may be otherwise expressly provided in this section, all licenses issued under the provisions of this section shall be for a period of one year beginning on the first day of July and ending on the thirtieth day of the following June.
(5) Exhibition of licenses. Every person to whom a certificate of license shall be issued under the provisions of this section shall keep such certificate posted in a conspicuous position in the place where the privileges of such license are exercised, except that licenses relating to a business or other activity not conducted at an established place of business shall be carried on the person of the licensee at all times while engaged in such business or activity, and except as otherwise may be specifically provided for in this section.
Such certificate of license shall be produced for inspection whenever required by any member of the City Council, the Mayor, the City Clerk or the City Police.
(6) License as a personal privilege. Every license issued under the provisions of this section shall confer a personal privilege only to transact the business, activity, trade, occupation, profession, calling or vocation which may be the subject of the license and shall not be exercised except by the person holding the license and shall not be assignable.
(7) Effect of change of partners or name of firm. No changes in the name of a firm, nor the taking in of one or more new partners, nor the withdrawal of one or more members of the firm, so long as at least one member remains the same, shall be considered as terminating the privileges of any license granted to such partners or firm.
(8) Additional penalties when business transacted without license. Any person engaging in or prosecuting any business, activity, trade, occupation, profession, calling or vocation contrary to the provisions of this section, whether without obtaining a license therefor before commencing same, or by continuing the same after the termination of the effective period of such license, shall, in addition to paying the license tax, be liable to the following penalties: If the license tax to which he is subject is an annual one, or for a period of one month or more, ten percent (10%) of such tax for each month or part thereof during which he has been in default; if the license tax aforesaid is for any period less than one month, ten percent (10%) of such tax for each such tax period or part thereof during which he has been in default; and it shall be the duty of the City Clerk to collect the full amount of the license and penalty therefor.
(9) Collection of back taxes. Any person engaging in or prosecuting any business, activity, trade, occupation, profession, calling or vocation contrary to the provisions of this section, 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 section, be liable to the payment of all back taxes and penalties for a period not exceeding five years.
(10) Collection by action or suit. The City Clerk may collect any license tax and penalty unpaid under the provisions of this section by any appropriate proceeding in any court of competent jurisdiction.
(11) Criminal liability for violation of provisions of section. Any person violating any of the provisions of this section, shall be fined not less than fifty dollars ($50.00) nor more than two hundred dollars ($200.00), or confined to jail not more than thirty days, or both, and each day or part thereof that any violation shall continue shall be deemed to constitute a distinct and separate offense and be punishable accordingly.
(12) Revocation or alteration of license. Any license issued under the provisions of this section may be revoked, or any of the terms and conditions of its issuance altered, by the City Council, upon written petition by any interested person or by the Council upon its own motion, and if a showing is made of a violation by the licensee of any of the terms or conditions of the license or of any of the provisions of this section. Ten days written notice of the proposed revocation and the privilege of being heard in person or by counsel shall be given the licensee. In the event the license is revoked, any fees paid on account thereof shall be forfeited to the City.
(b) Stores. For state law as to authority of City to enact this section, see West. Va. Code 8-13-4, 11-12-4.
(1) Definitions. For the purposes of subsection (b) hereof, the following words and phrases shall have the meanings respectively ascribed to them by this subsection (b)(1):
A. Exemptions. No coin-operated device or devices shall be construed to be a store.
B. General Store. The term “general store” shall mean and include any store or stores or any mercantile establishment or establishments, in which goods, wares, or merchandise of any kind is purchased, ordered, sold or offered for sale either at retail or wholesale.
C. Special Store. The term “special store” shall mean and include any store or stores of any mercantile establishment or establishments, in which goods, wares or merchandise of any kind, except cigarettes, tobacco products and soft drinks, is purchased, ordered, sold or offered for sale, either at retail or wholesale, and which contains no coin-operated device or devices, owned and operated by the store proprietor.
For corresponding provisions of state store licensing as of January 1, 1970, see West Va. Code, prior 11-13A-1.
(2) Unlawful to operate store without license. It shall be unlawful for any person to establish, operate or maintain any store in this City without first having obtained a license to do so from the City Clerk as hereinafter provided.
For corresponding provisions of state store licensing law as of January 1, 1970, see West Va. Code, prior 11-13A-2.
(3) Annual license tax.
A. Special Stores. Every person establishing, operating, or maintaining one or more special stores within this City under the same general management, supervision or ownership shall pay an annual license tax of five dollars ($5.00) for the privilege of establishing, operating or maintaining each such store, up to five. Thereafter, for six stores or more, twenty dollars ($20.00) each additional store.
B. General Stores. Every person establishing, operating or maintaining one or more general stores within this City under the same general management, supervision or ownership shall pay an annual license tax of fifteen dollars ($15.00) for the privilege of establishing, operating or maintaining each such store up to five stores. Thereafter, for six stores or more, forty dollars ($40.00) for each additional store.
For corresponding provisions of state store licensing law as of January 1, 1970, see West Va. Code, prior 11-13A-3.
(4) Exemptions. The establishment, operation or maintenance of stores by the following shall be exempt from the license tax imposed by subsection (b) hereof:
A. The United States of America, the State of West Virginia and its political subdivisions;
B. Religious and charitable organizations;
C. Any person or persons engaged within this State in the business of producing agricultural products who, individually or collectively, sell in such store only agricultural products which he or they have produced.
For corresponding provisions of state store licensing law, as of January 1, 1970, see West Va. Code, prior 11-13A-4.
(5) License tax for part year. Each license no matter when issued shall be charged at the full rate.
For corresponding provisions of state store licensing law as of January 1, 1970, see West Va. Code, prior 11-13A-5.
(6) Application for license; filing fee. Any person desiring to establish, operate or maintain a store in this City shall apply to the City Clerk for a license so to do. The application for a license shall be made in such form 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 application shall be accompanied by a filing fee of one dollar ($1.00) for each license requested and by the license tax prescribed in subsection (b)(3) hereof.
For corresponding provisions of state store licensing law as of January 1, 1970, see West Va. Code, prior 11-13A-6.
(7) Granting and display of license. If the application is found to be satisfactory, and if the filing fee and license tax, as prescribed herein, 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 licensee shall display the license as required herein.
For corresponding provisions of state store licensing law as of January 1, 1970, see West Va. Code, prior 11-13A-7.
(8) License not assignable and not transferable. The license imposed by subsection (b) hereof shall not be assignable and shall not be transferable.
For corresponding provisions of state store licensing law as of January 1, 1970, see West Va. Code, prior 11-13A-8.
(9) Change of location of store. Licenses issued under the provisions of subsection (b) hereof may be altered so as to permit removal of the store to 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 charge by the City Clerk.
For corresponding provisions of state store licensing law as of January 1, 1970, see West Va. Code, prior 11-13A-9.
(10) Penalties. Any person who establishes, operates, or maintains a store without obtaining a license therefor or continues to operate the store after the termination of a license therefor shall, in addition to paying the license tax, be subject to a penalty of ten percent (10%) of such license tax for each month or part thereof during which he had been in default. This penalty shall be assessed and collected in the same manner as the license tax.
For corresponding provisions of state store licensing law as of January 1, 1970, see West Va. Code, prior 11-13A-11.
(11) Collection of license taxes for past years. Any person establishing, operating, or maintaining a store contrary to the provisions of subsection (b) hereof, 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 subsection (b) hereof, be liable to the payment of all license taxes and penalties for a period not exceeding five years.
(c) Miscellaneous Businesses and Activities Requiring Licenses.
(1) License taxes levied. No person shall without a City license engage in or prosecute within the City any of the businesses, activities, trades or employments named in the following subdivisions of subsection (c) hereof. The license taxes hereinafter specified are hereby levied on every person engaging in or prosecuting within the City any such business, activity, trade or employment.
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-2.
(2) Automotive sales, repairs, parts.
A. Each person or company engaged in buying, selling or dealing in automobiles, or automotive vehicles, whether new or used, shall pay an annual license fee of fifteen dollars ($15.00). For the purpose of subsection (c)(2) hereof, all persons maintaining an office or place of business as an agent or representative of any manufacturer or jobber of automobiles, whether or not a stock of automobiles, trucks or parts is carried at such office or business, shall be classified as dealing in automobiles.
B. Each person engaged and acting as a salesman or agent for any person or company dealing, buying or selling automobiles, either new or used, shall pay an annual license fee of five dollars ($5.00).
C. Each person operating a shop for repairing automobiles, trucks, or other motor vehicles, shall pay an annual license fee of fifteen dollars ($15.00).
D. Each person operating a shop or store to sell parts for repairing automobiles, trucks or other motor vehicles, shall pay an annual license fee of fifteen dollars ($15.00).
(3) Beauticians, barbers, shops and schools. It shall be unlawful for any beauty shop, barber shop, or beauty or barber school to open for business without first obtaining from the City Clerk a license, which may be transferred.
The license fee for beauty shops and barber shops shall be fifteen dollars ($15.00) for each shop, and the fee for beauty or barber schools shall be thirty-five dollars ($35.00) for each school.
Each beautician, barber, operator or apprentice shall obtain a City license to engage in the business and shall pay an annual license fee of fifteen dollars ($15.00).
(4) Bowling alleys; billiard, pool or bagatelle tables; restrictions as to minors and intoxicating liquors. The annual license fee to keep or maintain a bowling alley, a billiard, pool or bagatelle table, or table of like kind, for public use, where any charge is made for the use thereof, shall be twenty- five dollars ($25.00); but if more than one of such alleys, or tables be kept or maintained in the same building by the same person, the fee shall be twenty-five dollars ($25.00) for the first one and fifteen dollars ($15.00) for each additional one.
The licensee, his agents or employees, shall not permit any person in any manner to bet or wager anything of value upon any game played upon such billiard or pool tables or bowling alley. Such licensee, his agent or employees, shall not permit anyone to bring any intoxicating liquors of any kind into such building or other place where such billiard or pool tables are located.
The licensee, his agents or employees, shall not permit the establishment to be used for any illegal or immoral purpose, and any business which permits those under eighteen years of age to play at such billiard or pool table, shall operate as a family-oriented establishment.
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-14.
(5) Circuses, carnivals and other public shows. The license fee to exhibit a circus or menagerie, a circus and menagerie combined, wild west show or other itinerant show not exhibited in a theater, opera house or other permanent place for public show, shall be based upon the number of railroad cars or motor trucks used to transport the property or equipment of such shows, but not including railroad cars or motor vehicles used to transport the personnel thereof. If railroad cars are used, the fee shall be four dollars ($4.00) for each car on each day on which any performance is given; if motor trucks are used, the fee shall be three dollars ($3.00) for each truck for each day on which any performance is given.
The license fee is exhibit a street or other carnival shall be five dollars ($5.00) a week for each entertainment, performance or exhibition given at or in the vicinity of any such carnival. Each such entertainment, performance or exhibition shall require a separate license, whether or not shown under the same canvas and whether or not exhibited for additional compensation; and upon any such entertainment, performance or exhibition being concluded so that an additional fee for admission be charged, an additional license fee shall be required for any further or additional entertainment, performance or exhibition. To operate any riding device of any kind at or in the vicinity of any street or carnival show, the fee shall be ten dollars ($10.00) a week for each such device.
To keep or maintain any concession stand selling services, goods, wares, or merchandise, such as food, soft drinks, ice cream, candy floss and the like, at or in the vicinity of such street or carnival show, the fee shall be five dollars ($5.00) a week for each such concession. To maintain any concession stand such as ball games, bingo, cane rack, penny pitch-till- you-win, striking machine, weighing machine, shooting gallery, artful dodger, bumper, fish pond, dart game or other legitimate game of skill, none of which shall be controlled by the operator, at or in the vicinity of any street or carnival show, the fee shall be ten dollars ($10.00) a week for each such concession. To operate or maintain a candy wheel or other legitimate merchandise wheels, when operated without control of the operator, the fee shall be twenty-five dollars ($25.00) a day. To operate or maintain rides of all kinds, the fee shall be ten dollars ($10.00) each a week; provided, that such games as roll downs, blowers, spinners, swinging ball, creepers, racetracks, spot the spot and all other games controlled by the operator are hereby forbidden and no license shall be granted to any circus, show or street carnival where such games are operated; provided further, that no circus, show or street carnival shall be licensed which has any gypsy fortune-tellers or gypsies connected therewith in any manner.
The provisions of this subsection (c)(5) shall not apply to any educational, literary, dramatic, musical or benevolent society or volunteer fire department companies, or entity sponsored by the same, not conducted for private profit, unless professional or paid talent, other than a director, is employed in such performances or exhibitions.
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-4.
(6) Installing, maintaining or operating coin-operated merchandise, service, amusement devices or vending machines. Persons installing, maintaining or operating coin-operated service, merchandise, amusement, or music devices or vending machines will be hereinafter referred to as vending machine operators; and they shall obtain annual licenses and pay the fees prescribed in this section on or before July 1, of each year.
The liability for the license to operate any type of coin-operated service, merchandise, amusement, or music devices or vending machines shall be upon the owner of the machine. The ownership shall be established by either a bill of sale, paid invoice or a conditional sales contract which has been recorded in the applicable county clerk’s office. Leasing of such a machine shall not be considered as a transfer of ownership of the machine and where a lessor-lessee relationship exists, the lessor shall be liable for the applicable license and fees.
The annual license fee to keep or maintain a coin-operated baggage or parcel checking machine or device which is used for the storage of baggage or parcels of any character within the City shall be fifty cents ($0.50) for each section of any such device which is operated on the coin- in-the-slot principle; the annual license fee to keep or maintain any coin- operated toilet locker or device within the City shall be fifty cents ($0.50) for each such locker or device.
The annual license fee to keep or maintain any coin-operated penny machine or device, which is not a gambling device under any law of this State, within the City shall be two dollars ($2.00) per machine or device.
The annual license fee to keep or maintain any vending machine or device operated by other than pennies, which is not a gambling device under any law of this State, within the City shall be twelve dollars and fifty cents ($12.50) for every such machine or device.
The term “machine” when used in this subsection (c)(6) shall not be deemed to mean or include any pay telephone or postage stamp vending machine operated on the coin-in-the-slot principle.
No license fee shall be required of businesses keeping or maintaining such machines or devices owned by them in their own licensed store; provided, that where the principal business is the operation of the machines or devices, then licenses shall be obtained as outlined above; and provided further, that any person exempt from such license may be required to make affidavit and produce such other evidence as the City Clerk may require to show the propriety of such exemption.
No license for such machines or devices as are mentioned in this subsection shall be issued in the City unless and until the owner thereof complies with all applicable provisions of the Code of West Virginia.
In the event any coin-operated device is found on location and is not licensed in accordance with the provisions of this section, the City Clerk or his agent may seal the device in such a manner as to make it inoperable. The seal shall state the date sealed and bear the signature and title of the sealer. Anyone other than the City Clerk or his authorized agent who shall break or tamper with such seal, or conceal or move a sealed machine from its location shall be subject to the criminal provisions as provided herein.
The owner of a sealed machine may petition the City Clerk to remove seal(s) from the owner’s machine(s) by filing a letter petition with the City Clerk and by paying to the City Clerk a sealing fee of ten dollars ($10.00) for each sealed machine. After receiving such petition and fee, and after the owner has complied with all the provisions of this subsection, the City Clerk shall within a reasonable time, cause such petitioned seal(s) to be removed. If the owner of the sealed device(s) has not, within ten (10) days from the date the device(s) was sealed, paid a sealing fee of ten dollars ($10.00) to the City Clerk, as well as having, to the satisfaction of the City Clerk, complied with all other provisions of this subsection, then and in which event, the City Clerk or his agents shall take such sealed device into possession and shall hold such sealed device until the sealing fee of ten dollars ($10.00) is paid and until the owner has complied with all other provisions of this subsection, to the satisfaction of the City Clerk. If the owner of the such sealed machine does not take the steps herein outlined to redeem such machine within ninety (90) days, then the City Clerk shall, after proper newspaper advertisement, sell such sealed machine at public sale to the highest and best bidder therefor; and from the proceeds of sale, including any currency or coin found in the sealed machine and removed prior to sale, shall pay the City’s costs, including drayage, storage, penalties and other fees due to the City; and the balance, if any there be, shall be paid to the owner of the machine.
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-3.
(7) Collection agencies. The annual license fee to engage in the business of a collection agency within this City shall be thirty-five dollars ($35.00). For purposes of this subsection (c)(7), solicitation or collection by or through an agent operating within this City shall be considered to be engaging in the business of a collection agency within this City.
The business of a collection agency shall not be licensed by this City unless and until the person applying therefor has executed, and deposited with the City Clerk, a continuing bond with corporate surety in the penalty of five thousand dollars ($5,000), conditioned that such person will pay all damages resulting from any unlawful act or action by such person or his agent in connection with the conduct of the business of the collection agency; and such bond shall be approved by the City Attorney as to form and legality.
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-12.
(8) Commission merchants. The annual license fee to carry on the business of commission merchant in this City dealing in the sale, purchase or consignment of agricultural products shall be ten dollars ($10.00).
For state law as to sale of farm products by commission merchants and licensing of commission merchants, see West Va. Code, 19-3-1, et seq.
(9) Employment agents; exemption. The annual license fee to conduct the business of an employment agent, to receive applications for employment, to hire or contract with persons for employment shall be two hundred dollars ($200.00) except that the annual license fee for an agency or registry for the employment of registered professional nurses, practical nurses or undergraduate nurses shall be twenty-five dollars ($25.00); provided, that the provisions of this subsection (c)(9) shall not be applicable to any such agency or registry operated by a registered professional nurses association district subdivision thereof for the exclusive benefit of its registries and not for profit.
When used in this subsection (c)(9), the term “employment agent” shall be deemed to mean and include the same persons as defined in West Va. Code 21-2-4.
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-13.
(10) Fortune telling. The annual license fee to act as a fortune-teller, palmist, phrenologist, spiritualist, medium, clairvoyant, mind reader or any other person who performs the art or profession of telling the past or forecasting the future, shall be thirty-five dollars ($35.00).
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-6.
(11) Hawkers and peddlers. The annual license fee to act as hawker or peddler as those terms are defined in this subsection (c)(11) shall be ten dollars ($10.00) if the person licensed travels without a motor vehicle; fifteen dollars ($15.00) if he travels with a motor vehicle of not more than one-half ton capacity; fifty dollars ($50.00) if he travels with a motor vehicle of more than one-half ton capacity, but not exceeding one ton capacity; one hundred dollars ($100.00) if he travels with a motor vehicle of more than one ton capacity but not exceeding two ton capacity; and one hundred dollars ($100.00) if he travels with a motor vehicle of more than two ton capacity plus fifteen dollars ($15.00) for each additional ton or fraction thereof over two ton capacity. The person licensed shall pay at the same rate for each and every motor vehicle so used.
Any person exempt from the payment of a license fee under the laws of the State shall likewise be exempt from the payment of a license to the City hereunder, provided that any such person claiming to be exempt shall furnish the City Clerk a license receipt from the clerk of the county court of the county of his residence showing that he is so exempt under the laws of the State.
Any person who shall carry goods, wares or merchandise from place to place, either in person or by agent or employee, and sell, for delivery at the same time, any such goods, wares or merchandise to any purchaser, at wholesale or retail, and any person who shall solicit for the purpose of rendering any service, shall be deemed a hawker or peddler under this subsection.
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-6.
(12) Itinerant vendors. The annual license fee to carry on the business of itinerant vendor of goods, wares and merchandise, whether acting as principal or agent, shall be thirty-five dollars ($35.00).
When used in this subsection (c)(12), the term “itinerant vendor” shall mean and include all persons who engage or conduct within this City, either in one locality or in traveling from place to place, a temporary or transient business of selling goods, wares and merchandise; and who, for the purpose of carrying on such business, use, lease or occupy either in whole or in part, a room, building or other structure, or who use, lease, or occupy for such purposes a room or rooms in any hotel or lodging house, for the exhibition and sale of such goods, wares and merchandise; and the person so engaged shall not be relieved from the provisions of this subsection by reason of association temporarily with any New Cumberland or neighboring dealer, trader, merchant or auctioneer, or by conducting such temporary or transient business in connection with or as part of the business of, or in the name of, any New Cumberland or neighboring dealer, trader, merchant or auctioneer. The provisions of this subsection shall not apply to sales made to persons by commercial travelers, or selling agents in the usual course of business, nor to bona fide sale of goods, wares or merchandise by sample for future delivery; nor to hawkers or peddlers in the streets, roads or highways, from packs or vehicles, nor to persons selling meat or the products of the farm, garden or dairy, nor to any sales of goods, wares or merchandise on the grounds of any agricultural association during the continuance of any annual fair held by such association; nor to any sales by societies acting for charitable, religious or benevolent purposes; nor to judicial sales directed by law, or under the orders of any court; nor to the sales of the common necessities of life in any public market place.
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-10.
(13) Junk dealers and their agents. The annual license fee to act as dealers in junk or agents of dealers in junk shall be twenty-five dollars ($25.00) to act as a junk dealer, and ten dollars ($10.00) to act as a junk dealer’s agent, solicitor, canvasser or salesman.
The term “junk” as used in this subsection (c)(13) shall mean copper, brass, rope, rags, batteries, paper, rubber, automobile parts, iron, steel and other old scrap ferrous or nonferrous metals.
The term “junk dealers” shall include all persons engaged in the business of buying or selling junk as hereinabove defined.
The term “junk dealer’s agents” shall include all persons who buy or sell junk as hereinbefore defined for or on behalf of a junk dealer, as hereinabove defined, but the term “junk dealer’s agent” shall not be construed to include any persons regularly employed upon a salary by a regularly licensed junk dealer engaged in such business within the State.
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-7.
(14) Outdoor advertising. No person shall engage or continue in the business of outdoor advertising in this City without first obtaining a license therefor from the City, and no person shall construct, erect, operate, use, maintain, lease or sell any outdoor advertising structure or outdoor advertisement in this City without first obtaining such a license from the City. The fee for such license shall be thirty-five dollars ($35.00) per annum. Nothing in this subsection (c)(14) shall be construed to require any person to obtain a license who constructs, erects, operates, uses or maintains an outdoor advertising structure or outdoor advertising sign or outdoor advertisement solely on his own property.
For corresponding provisions of state law, see West Va. Code 17- 22-13. As to outdoor advertising generally, see West Va. Code 17-22-1 et seq.
(15) Packing plant or slaughterhouse. The annual license fee to carry on the business of a packing plant or slaughterhouse shall be twenty-five dollars ($25.00).
For state law as to licensing of slaughterhouses, see West Va. Code 19-2B-4.
(16) Laundromats and car wash. The annual license fee for laundromats and car washes shall be fifteen dollars ($15.00) for 1-5 devices, three dollars ($3.00) each for 6-9 devices, and thirty dollars ($30.00) for 10 or more devices.
(17) Pawnbrokers. The annual license fee to engage in the business of pawnbroker shall be thirty-five dollars ($35.00). The term “pawnbroker” shall include any person engaged in the business of lending money on deposit or pledge of personal property or other valuable thing, other than securities or printed evidence of indebtedness, or in the business of purchasing personal property, such as articles made of or containing gold, silver, platinum or other precious metals or jewels of any description. Any such purchase of personal property containing gold, silver, platinum or other precious metal or jewels shall be reported to the Police Department each thirty (30) days. The report shall contain such information as may be prescribed by the police.
Such business is hereby prohibited from purchasing items from juveniles under the age of eighteen years.
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-9.
(18) Professionals. Each person or firm engaged in the following professions shall pay as follows:
Activity | Rate |
Architects | $25.00 |
Attorney | 25.00 |
Auctioneer | 15.00 |
Banks and Small Loans | 150.00 |
Barbers, Beauticians or Manicurists | 15.00 |
Barbers and Beauticians School | 35.00 |
Chiropractors | 15.00 |
Commission Merchants | 10.00 |
Dental Corporation | 35.00 |
Dentists | 30.00 |
Embalmers and Funeral Directors | 30.00 |
Engineers | 15.00 |
Foresters | 5.00 |
Funeral Establishments | 35.00 |
Hearing Aid Fitters and Dealers | 35.00 |
Hospitals | |
5-49 Beds | 20.00 |
50-99 Beds | 30.00 |
100-199 Beds | 40.00 |
200 or more | 50.00 |
Hotels, Motels and Boarding Houses | 2.00 |
Each bedroom in excess of 7 | .25/each up to $10.00 |
Insurance Broker | 10.00 |
Insurance Company | 50.00 |
Landscape Architects | 15.00 |
Land Surveyor | 15.00 |
Manufacturing (less than 25 employees) | 150.00 |
Medical Corporation | 35.00 |
Midwives | 10.00 |
Nursing Home Administrators | 15.00 |
Nursing Homes | 4.00/bed |
Occupational Therapist | 5.00 |
Osteopathic Physicians and Surgeons | 10.00 |
Outdoor Advertising | 35.00 |
Personal Care Homes | 2.00/bed |
Physical Therapists | 15.00 |
Physicians, Surgeons and Podiatrists (every 2 years) | 15.00 |
Practical Nurses | 5.00 |
Private Detectives and Investigators | 15.00 |
Psychologists (Every 2 years) | 15.00 |
Public Utility | 200.00 |
Radiologic Technologist (Every 2 years) | 10.00 |
Real Estate Broker | 15.00 |
Real Estate Salesman | 15.00 |
Registered Professional Nurses | 5.00 |
Restaurants | |
Each 5 chairs or spaces where persons are fed in excess of 10 | .25/section up to $10.00 |
Social Worker | 5.00 |
Trucking | 100.00 |
Veterinarian | 5.00 30-10-10 |
(19) Theaters and public shows. A theater, opera house or other permanent place for public shows may be kept or maintained upon the payment of a license fee of thirty-five dollars ($35.00).
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-11.
(20) Tobacco dealers at wholesale.
A. When used in this subsection (c)(20) the following words, terms and phrases and any variations thereof required by the context, shall have the meaning ascribed to them in this subsection, except where the context indicates a different meaning.
1. “Cigarettes” shall means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.
2. “Wholesaler” shall include any person who:
a. Purchases cigarettes directly from the manufacturer; or
b. Purchases cigarettes from any other person who purchases from the manufacturer and who acquires such cigarettes solely for the purpose of bona fide resale to retail dealers or to other person for the purpose of resale only; or
c. Services retail outlets by the maintenance of an established place of business for the purchase of cigarettes, including, but not limited to, the maintenance of warehousing facilities for the storage and distribution of cigarettes.
3. “Sale at wholesale” shall mean and include any bona fide transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesaler’s business, to a retailer for the purpose of resale.
B. No person shall engage in, or conduct the business of purchasing, selling, consigning or distributing tobacco, as defined herein, in the City without having first obtained the appropriate license for that purpose as prescribed by this subsection (c)(20). The annual license fee as a wholesale dealer to sell tobacco as defined herein shall be divided into three classes, as follows:
1. Class A - All dealers who sell up to 750,000 packages of cigarettes. Twenty-five dollars ($25.00).
2. Class B - All dealers who sell from 750,000 packages of cigarettes to 1,500,000 packages. Fifty dollars ($50.00).
3. Class C - All dealers who sell more than 1,500,000 packages of cigarettes. Seventy-five dollars ($75.00).
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code, prior 11-12-6A.
(21) Trading stamps. The annual license fee to sell or offer for sale merchants’ trading stamps, premium stamps or stamps or certificates of like nature, or to undertake to redeem such stamps or certificates in money or goods, shall be thirty-five dollars ($35.00); provided, that this subsection (c)(21) shall not apply to any coupon or similar device issued and redeemed by the manufacturer or packer.
For corresponding provisions of state license tax law as of January 1, 1970, see West Va. Code 11-12-5.
(Ord. 90-002. Passed 6-17-02.)