There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 8. MUNICIPAL CORPORATIONS
ARTICLE 13. TAXATION AND FINANCE.
§8-13-10. Domestic animal tax.
§8-13-10. Domestic animal tax.Every municipality shall have plenary power and authority to levy and collect an annual license tax upon the privilege of keeping a domestic animal within the corporate limits of the municipality.
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