General Business License Taxes
737.01   Conditions precedent to doing business.
737.02   Application for and issuance of license; payment of tax and fees; Clerk to maintain records.
737.03   False statements prohibited.
737.04   Confidential nature of returns; limitation on divulging information.
737.05   Separate license required for each fixed place of business and each class of business.
737.06   License year; expiration date; annual renewal; minimum tax; proration of tax upon beginning business.
737.07   Display of license.
737.08   License does not legalize unlawful acts.
737.09   Civil penalties.
737.10   Collection by proceedings in court.
737.11   Prosecution for violations; recourse of City to seek injunctions.
737.12   Suspension and revocation of licenses, and public hearings upon appeal from revocation.
737.20   Definition of drug paraphernalia.
737.99   Criminal penalties.
Authority to tax - see W. Va. Code 8-13-4, 11-12-4