License Taxes and Fees
733.01   Licenses required; taxes levied.
733.02   Separate license required for each place and class of business.
733.03   License issuance; filing tax fee; business and occupation tax current.
733.04   Proof of identification.
733.05   False statements prohibited.
733.06   Records; destruction after five years.
733.07   Conditions precedent to doing business.
733.08   Licensing not to legalize any act.
733.09   Zoning Ordinance compliance; applicant's responsibility.
733.10   License year; proration of license tax.
733.11   Posting or display of license certificate.
733.12   Inspection of license certificate.
733.13   License as personal privilege; nonassignable.
733.14   Lost or destroyed license.
733.15   Effect of change in partners or name of firm.
733.16   Expiration and renewal; initial license tax; denial for delinquent taxes or fees.
733.17   Prosecution for violations; injunctive relief.
733.18   Penalty for business transacted without license.
733.19   Refund of taxes erroneously paid.
733.20   Collection by action or suit.
733.21   Collection by distraint.
733.22   Suspension and revocation of licenses; hearings; appeal.
733.23   License tax for unspecified business.
733.24   Bowling alley and billiard tables.
733.25   Christmas tree sales permit; fee; deposit.
733.26   Circus, carnival, street fair, etc.
733.27   Coin operated laundries and dry cleaners.
733.28   Collection agencies.
733.29   Contractors.
733.291   General contractor registration fee. (Repealed)
733.30   Employment agents.
733.31   Fortunetelling.
733.32   Hawkers and peddlers.
733.33   Itinerant canvasser or vendor.
733.34   Junk dealers and their agents.
733.35   Merchants' trading stamps.
733.36   Pawnbrokers.
733.37   Stores and mercantile establishments.
733.38   Theaters or permanent public show.
733.39   Vending or slot machines.
733.40   Nonresident fire and emergency services fee.
733.99   Penalty.
Authority to tax - see W. Va. Code 8-13-4; 11-12-4