PART SEVEN - BUSINESS REGULATION AND TAXATION CODE
Art. 715.    License Taxes.
Art. 721.    Public Utility Tax.
Art. 727.    Business and Occupation Tax.
Art. 733.    Intoxicating Liquor.
Art. 739.    Municipal Service Fees.
Art. 745.    Hotel Occupancy Tax.
    Art. 746. Municipal Sales and Service Tax; Municipal Use Tax.
ARTICLE 715
License Taxes
715.01   Definitions.
715.02   License required.
715.03   Certificate issued.
715.04   Conditions precedent to conducting business.
715.05   Illegal acts not sanctioned.
715.06   License term; fee.
715.07   Display of license certificate.
715.08   Transferability.
715.09   Name change not to terminate license privileges.
715.10   Distraint upon property.
715.11   Licensee in default; penalties.
715.12   Conducting business without license; penalty.
715.13   Collection of unpaid tax; report required.
715.14   Corporation landholding or charter taxes not affected.
715.15   Bowling alleys, billiard, pool and bagatelle tables.
715.16   Circuses, carnivals and shows.
715.17   Collection agencies.
715.18   Employment agents.
715.19   Junk dealers.
715.20   Pawnbrokers
715.21   Slot machines and automatic devices.
715.22   Trading stamps.
715.23   Electronic or video games.
715.24   Nonintoxicating beer license.
715.25   License fees for private clubs selling liquor.
715.26   General store license.
715.27   Hawker, solicitor, peddler or transient merchant license.
715.28   Annual license tax for distributors and selling of wine.
715.29   Retail liquor sales.
715.99   Penalty.
 
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-4
715.01 DEFINITIONS.
   As used in this article:
   (a)   Except where otherwise defined, "person" means any natural person, partnerships, associations, corporations and all other organizations or groups by means of which any of the hereinafter specified businesses, activities, trades or employments are engaged in or prosecuted.
   (b)   "Collector" means the City representative of Ripley, West Virginia.
      (1960 Code 4-101)
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