Business and Occupation Tax
733.01   Definitions.
733.02   Imposition of privilege tax.
733.03   Severance, extraction and production of natural resource products.
733.04   Manufacturing.
733.05   Business of selling tangible property; certain sales exempt.
733.06   Public service or utility business.
733.07   Business of contracting.
733.08   Business of operating amusements.
733.09   Service, business or calling not otherwise specifically taxed.
733.10   Business of furnishing  property for hire, loan or lease.
733.11   Small loan and industrial loan business.
733.12   Banking and other financial business; findings of Council.
733.13   Exemptions.
733.14   Computation of tax; payment.
733.15   Erroneous computation.
733.16   Assessment of tax when insufficiently returned.
733.17   Jeopardy assessments.
733.18   Notice of assessment; petition for reassessment; hearing.
733.19   Appeal.
733.20   Payment; penalty for nonpayment.
733.21   Tax cumulative.
733.22   Tax a debt; lien of unpaid tax; recordation.
733.23   Collection by action or suit; injunction.
733.24   Payment when person sells out or quits business;  liens; liability of successor.
733.25   Prerequisite to final settlement with City contractor.
733.26   Final settlement with  nonresident contractor; user personally liable.
733.27   Certificate to Clerk of County Commission of assessment of taxes.
733.28   False statements; fraudulant returns.
733.29   Administration.
733.30   Interest.
733.31   Investigations; statements; records.
733.32   Additional credits.
733.33   Taxpayer records.
733.34   Tax return information confidentiality.
733.35   Methods of collection; revocation, non-renewal of licenses and permits.
733.36   Settlement agreements and  compromises.
733.37   Claims for refund or credit.
733.38   Severability.
733.98   Penalties for a business in default on its business and occupation taxes.
733.99   Penalty.
Authority to tax - see W. Va. Code 8-13-5
Collection of taxes - see W. Va. Code 8-13-15 et seq.