(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 anything which requires a state license that is done
within the corporate limits of a municipality, the tax for which
may not exceed twenty dollars.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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