H. B. 2307
(By Delegate Morgan)
[Introduced January 13, 2010; referred to the
Committee on Government Organization then Finance.]
A BILL to amend and reenact §8-13-4 of the Code of West Virginia,
1931, as amended, relating to acquisition of a municipal
business license.
Be it enacted by the Legislature of West Virginia:
That §8-13-4 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 13. TAXATION AND FINANCE.
§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, Except
where a license fee has been established by state code, the
governing body
of a municipality thereof shall have has plenary
power and authority
to enact an ordinance assessing a fee upon a
business to acquire unless prohibited by general law, to require a
municipal
business 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
NOTE: The purpose of this bill is to update the code by
removing an outdated reference to state licensure tax on businesses
and its required use by municipalities. This bill will permit the
governing body of a municipality to enact an ordinance to continue
the municipal licensure of businesses.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.