(A) Every person or entity doing any business in the Town of White Hall, who is required to obtain a business registration certificate from the Tax Commissioner of the State of West Virginia, under the provisions of W. Va. Code § 11-12-3(a) and (b), shall also obtain a business registration certificate from the Town of White Hall on or before the first day of July of each fiscal year. The exemptions from registration or payment of registration tax set out in W. Va. Code § 11-12-3(c) and (d), or those set out in division (B), set forth below, shall not be applicable to this registration requirement. No person shall, without a business registration certificate, engage in or prosecute any business activity in the Town of White Hall without first obtaining a business registration certificate from the Town Administrator. Further, before beginning business in the Town of White Hall:
(1) A separate business registration certificate is required for each fixed business location from which property or services are offered for sale or lease to the public as a class, or to a limited portion of the public, or at which customer accounts may be opened, closed, or serviced, and said certificate shall be prominently displayed at each location. A separate business registration certificate is not required for each coin-operated machine. A separate certificate is required for each location from which the making of coin-operated machines available to the public is itself a business activity.
(2) A business that sells or provides tangible personal property or services from or out of one or more vehicles needs a separate business registration certificate for each location in this state from or out of which business is conducted. A legible and accurate, full-sized copy of its business registration certificate shall be carried in each vehicle and publicly displayed while business is conducted from or out of the vehicle.
(B) The business registration fee hereby levied as to all registrants shall be $125 for all newly registered businesses in the town, after the effective date of this chapter. Established businesses in the town will increase to $125, effective January 1, 2022; provided, persons or entities which qualify for exemption under § 501 of the Internal Revenue Code of 1986, as amended, the United States and its several agencies, the State of West Virginia, and political subdivisions thereof: shall be exempt from payment of the monetary certificate fee, notwithstanding that said persons or entities must complete all other requirements of this chapter.
(C) Every person or entity required to obtain a business registration certificate under the provisions of this section, that commences business activities after the first day of any fiscal year, shall obtain such business registration certificate before commencing activities in this municipality. Said fee shall not be prorated.
(D) Any business applying for a business registration certificate or doing business in the Town of White Hall shall be and remain in compliance with all federal, state, and local business, tax, licensing, labor or other laws applicable to the operation of said business. Failure to be in compliance with said laws shall be cause for refusal to issue and/or revocation of said registration certification.
(E) Any business or property owner located in the Town of White Hall and contracting for business with any person, business, or entity not presently registered to do business in the Town of White Hall shall require, as a term of said contract, that said person, business, or entity, or any of its sub-contractors, shall legally register to do business in the Town of White Hall.
(F) All other legal remedies provided to the Town of White Hall for the enforcement or punishment of violation of this chapter are reserved, and nothing herein shall be construed as to preempt the general ordinances, including, but not limited to, the Criminal Code of the Town of White Hall, the State of West Virginia, and/or the United States of America. Specifically, the crimes of false swearing, perjury, and fraud may still be prosecuted as applicable to the requirements of this chapter.
(G) The Administrator shall have the lawful powers of this municipality, delegated to it by the State Code, to enforce all of the provisions of this chapter. Any person or entity directly and adversely affected by refusal to issue a registration certificate or to renew a certificate, or any action taken under this chapter, may request a hearing before the municipal judge, provided said request is made within 30 days from the date of written notice of the refusal or action that resulted in such direct and adverse effect.
(H) All money collected from this business registration fee shall be deposited into the general fund.
(Ord. 18-001, passed 3-26-2018; Am. Ord. 23-002, passed 2-13-2023) Penalty, see § 110.99