Every person engaging in any business, profession, calling, or vocation in the city, for which a state business franchise registration certificate is required and for which no other city license tax or fee is prescribed in this code or other ordinance, and which is not exempted from the payment of any city license tax or fee by state law, this code, or other ordinance, shall obtain annually a city license therefor and shall pay to the city an annual license tax of $15, or other amount deemed appropriate by the Municipal Court, for each location within the city where he or she holds himself or herself out to engage in or transact business therefrom.
(Prior Code, § 14-15)
Statutory reference:
State law imposing tax of $15 for each location for which a state business franchise registration certificate is required, see W. Va. Code 11-12-3