West Virginia Code
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 shall have plenary power and authority, unless prohibited by general law, to require a municipal license and for the use of the municipality to impose a reasonable tax which may not exceed the amount of the state license tax. Upon proper application for a municipal license and payment of the prescribed reasonable tax by any person who has a valid and subsisting state license, 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 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.

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Structure West Virginia Code

West Virginia Code

Chapter 8. Municipal Corporations

Article 13. Taxation and Finance

§8-13-1. General Property and Benefit Taxes

§8-13-2. Correcting Erroneous Tax Levy

§8-13-3. Hotel Occupancy Tax

§8-13-4. Municipal License and Tax Thereon When State License Required

§8-13-5. Business and Occupation or Privilege Tax; Limitation on Rates; Effective Date of Tax; Exemptions; Activity in Two or More Municipalities; Administrative Provisions

§8-13-5a. Public Utilities Tax