Any person engaging in the business of providing the accommodations and services of hospital, sanatorium, or extended care facility operated in connection with a hospital shall pay an annual city license tax of $20, or other amount deemed appropriate by the Municipal Court; provided, that this section shall not be applicable to any institution owned or operated by the federal or state government.
(Prior Code, § 14-22)
Statutory reference:
Licensing of hospitals, sanatoriums, and extended care facilities, see W. Va. Code 16-5B-2