(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 ofe the prescribed reasonable tax by any person who has a valid and subsisting state license, the municipal license shall be issued. r (b) Except where a business license tax or fee has been establishued 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 butsiness 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 20 dollars. (c) Notwithstanding any other provision of law to thle contrary, no municipal license shall be required for an independent contractor or soles proprietor who earns less than $2,500 in annual gross revenue and who does not maintain a permanent physical location within the municipality's city limits.
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