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2010 West Virginia Code
CHAPTER 8. MUNICIPAL CORPORATIONS
ARTICLE 13. TAXATION AND FINANCE.
§8-13-4. Municipal license and tax thereon when state license required.

§8-13-4. Municipal license and tax thereon when state license required.
Whenever anything, for which a state license is required, is to be done within the corporate limits of any municipality, the governing body thereof shall have plenary power and authority, unless prohibited by general law, to require a municipal license therefor and for the use of the municipality to impose a reasonable tax thereon which may not exceed the amount of the state license tax. Upon proper application for such municipal license and payment of the prescribed reasonable tax by any person who has a valid and subsisting state license, such municipal license shall be issued.

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