§ 110.20  AUTHORITY TO LEVY.
   (A)   The city pursuant to the provisions of W.Va. Code Ch. 8, Art. 13, § 5, as amended, hereby adopts a tax and re-enacts such existing tax not inconsistent herewith on the following enumerated business activities or occupations for the use of such municipality in accordance with the plenary power granted by the legislature of the state in such code provisions.
   (B)   This tax and the re-enactment thereof shall be operative as of the first day of the current fiscal year and each thereafter unless further annulled.
(Prior Code, § 745.01)  (Ord. passed 9-10-1990)