HB2075 H GO AM 1-18

C. Roskovensky 3338

    The Committee on Government Organization moves to amend the bill on page one, line sixteen, by striking out everything after the enacting section and inserting in lieu thereof the following:

“ARTICLE 13. TAXATION AND FINANCE.

§8-13-4. Municipal license and tax thereon when state license required.

    (a) 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 a municipal license and payment of the prescribed reasonable tax by any person who has a valid and subsisting state license, such the municipal license shall be issued.

    (b) Except where a business license tax or fee has been established by the West Virginia Code, the governing body of a municipality may, in lieu of the provisions of subsection (a), enact an ordinance creating an annual general municipal business license for multiple purposes, the tax for which may not exceed twenty dollars.”