Section
In General
110.01 Definitions
110.02 Purposes for which currently valid, paid up, city license required
110.03 Application for and issuance of license; payment of tax and fees; City Clerk to maintain records
110.04 False statements prohibited
110.05 Separate license required for each fixed place of business and each class of business
110.06 Expiration date; annual renewal; tax prorated upon start of business
110.07 Display of license
110.08 License a personal privilege, not assignable; effect of change of name, location, and the like
110.09 License does not legalize unlawful acts
110.10 Method for enforcing collection of license taxes, fees, and penalties
110.11 Suspension and revocation of licenses, and public hearings upon appeal from revocation
110.12 Prosecution for violations; recourse of city to seek injunctions
License Taxes on and Regulations Governing Certain Businesses
110.25 Businesses not otherwise licensed
110.26 License issuance fee to be paid by all businesses
110.27 Bowling alleys and billiard or pool tables
110.28 Cigarette and tobacco vendors
110.29 Coin-operated devices; merchandise, service, music and amusement devices, or vending machines
110.30 Same; washing, cleaning, and dry cleaning devices
110.31 Collection agencies
110.32 Corporations
110.33 Hawkers and peddlers
110.34 Hospitals, sanatoriums, and extended care facilities
110.35 Hotels, motels, boarding houses, and the like; where lodging furnished
110.36 Nursing homes
110.37 Insurance
110.38 Junk dealers and their agents; itinerant junk collectors
110.39 Real estate brokers
110.40 Small loan companies
110.41 Taxicabs
110.42 Theatres and theatrical exhibitions
Stores
110.55 Store defined
110.56 Construction of subchapter
110.57 License required
110.58 Application for license; filing fee
110.59 Action on application; issuance of license
110.60 Expiration date and term license; annual renewal required
110.61 Annual license fees; Clerk’s fee
110.62 Fees for licenses issued for six months or less
110.63 Administrative costs; payments by City Clerk into City Treasury
110.64 Payment under protest and remedy of persons feeling aggrieved
110.99 Penalty
IN GENERAL
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Any business, whether a person engaged expressly or impliedly holds himself or herself out as engaged in business or supplying his or her products or a commodity or service to the public as a class or a limited portion of the public or sells any goods, wares, merchandise of any kind, or provides a service of any kind; provided, that BUSINESS shall not include sales of products of the farm, garden, or dairy by the producer or grower thereof; occasional sales by societies acting for charitable, religious, or benevolent purposes; judicial sales directed by law or court order; or any business the gross income of which is less than $1,000, or other amount deemed appropriate by the Municipal Court, per license year and, in this connection, GROSS INCOME shall mean the gross receipts of the business received as compensation for personal services and from trade, commerce, or sales and the value accruing from the sale of tangible property (real or personal), or service or both, without any deduction on account of the cost of property sold, materials used, labor costs, taxes, or any other expense whatsoever.
BUSINESS FRANCHISE REGISTRATION CERTIFICATE. A franchise or certificate, issued by or in behalf of the state, authorizing a person to conduct business within the State of West Virginia, and when referred to in this chapter as certificate or registration shall mean BUSINESS FRANCHISE REGISTRATION CERTIFICATE.
(Prior Code, § 14-1)
It shall be unlawful for any person to conduct within the city any business, profession, calling, or vocation for which a city license is required by this chapter or elsewhere in this code or other ordinance or for which a business franchise registration certificate or any other form of state license is required by law without first obtaining from the city such city license as may be required therefor, and each person so licensed by the city shall pay such city license tax or fee as may be imposed thereon by the city and maintain such city license in a currently valid status at all times while conducting the business, profession, calling, or vocation to which such city license relates.
(Prior Code, § 14-2) Penalty, see § 110.99
(A) Each applicant for a city license shall make application to the City Clerk, on a form to be provided by the city, and holders of business franchise registration certificates or other forms of state licenses authorizing them to do business within the city shall display such state certificates or licenses to the City Clerk at the time of making application for a city license. Upon payment to the City Clerk of such license tax or fee as may be imposed by this chapter or elsewhere in this code or other ordinance for the particular city license for which application is made, plus a license issuance fee of $0.50, or other amount deemed appropriate by the Municipal Court, as compensation to the City Clerk for his or her services, the City Clerk shall issue the license applied for; provided, that the application is in proper form and that all requirements of state law, this code, and other ordinances appear to the City Clerk to have been complied with, and provided further, that applications for licenses, which are required to be issued by the Common Council shall be referred by the City Clerk to the Common Council at its next meeting succeeding the date of filing thereof, and he or she shall not issue any such license until authorized so to do by the Common Council, and in any such case the payment of any license tax or fee shall be deferred until such application has been approved by the Common Council.
(B) The City Clerk shall maintain on file all applications for city licenses and a record of each license issued which shall set forth the name and business address of the licensee, the date of issuance and the term for which issued, the type of license, the amount of license tax or fee paid, the number of the license, and such additional information as may be pertinent to establish that all requirements of law and ordinances have been complied with.
(Prior Code, § 14-3)
Statutory reference:
Required issuance of city license upon application therefor, see W. Va. Code 8-13-4
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