Every municipality shall have plenary power and authority to levy and collect an annual motor vehicle operator's license tax not to exceed $2. The tax shall apply only to inhabitants of the municipality.
W. Va. Code § 8-13-9
Motor vehicle operator's tax
Known as the Municipal Code
The act spans §§ 8-10-1 to 8-9-4 (711 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.