(a) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GENERAL STORE.
A. Include any store or stores or any mercantile establishment or establishments in which goods, wares, or merchandise of any kind are purchased, ordered, sold, or offered for sale either at retail or wholesale.
B. No coin-operated device or devices shall be construed to be a
STORE.
SPECIAL STORE. 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 are 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.
(b) License required. It shall be unlawful for any person to establish, operate, or maintain any store in this city without first having obtained a license so to do from the City Treasurer as hereinafter provided.
(c) Annual license tax.
(1) 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 $25 for the privilege of establishing, operating, or maintaining each such store.
(2) 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 $25 for the privilege of establishing, operating, or maintaining each such store.
(d) Exemptions. The establishment, operation, or maintenance of stores by the following shall be exempt from the license tax imposed by this division: The United States of America, the State of West Virginia and its political subdivisions; religious and charitable organizations; and any person or persons engaged within this state in the business of producing agricultural products who, individually or collectively, sells in such store only agricultural products which he, she, or they have produced.
(e) License tax for part year. Each license issued prior to January 1 of any year shall be charged for at the full rate and each license issued on or after January 1 shall be charged for at one-half of the full rate, as prescribed in division (c) hereof.
(f) Application for license. Any person desiring to establish, operate, or maintain a store in the city shall apply to the City Treasurer for a license so to do. The application for a license shall be made in such form as the City Treasurer may require. If the applicant desires to operate more than one such store, he or she shall make a separate application for each such store. Each application shall be accompanied by the license tax prescribed in division (c) hereof.
(g) 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 Treasurer 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 so issued in a conspicuous place in the store for which such license is issued.
(h) License not assignable or transferable. The license imposed by this section shall not be assignable and shall not be transferable.
(i) Change of location. Licenses issued under the provisions of this section may be altered so regarding 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 change by the City Treasurer.
(j) Expiration of license. All licenses so issued shall expire on June 30 of each year.
(k) 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 10% of such license tax for each month or part thereof during which he or she had been in default. This penalty shall be assessed and collected in the same manner as the license tax.
(l) Collection of license taxes for past years. Any person establishing, operating, or maintaining a store 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 license taxes and penalties for a period not exceeding five years.
(m) Collection by action or suit. The City Treasurer may collect any license tax and penalty unpaid under the provisions of this section by civil action or other appropriate proceeding in any court of competent jurisdiction.
(n) Criminal liability for violations of this section. Any person who violates any of the provisions of this section, upon conviction thereof, shall be fined not less than $50 nor more than $250 and each and every day that such violation shall continue shall constitute a separate and distinct offense.