ARTICLE 737
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.
 
CROSS REFERENCES
Authority to tax - see W. Va. Code 8-13-4, 11-12-4