ARTICLE 737
Business and Occupation Tax
737.01   Definitions.
737.02   Privilege tax.
737.03   Exemptions.
737.04   Production of coal and other natural resource products. (Repealed)
737.05   Manufactured or compounded products. (Repealed)
737.06   Selling tangible property; sales exempt.
737.07   Public service or utility business.
737.08   Contracting.
737.09   Operating amusements.
737.10   Furnishing property for hire.
737.105   Aircraft repair, remodeling, maintenance, modification and refurbishing service.
737.11   Service business or calling not otherwise specifically taxed.
737.12   Banking and other financial business.
737.13   Credit for industrial expansion; regulations.
737.14   Construction of commercial or industrial facilities.
737.15   Activity in two or more municipalities.
737.16   Computation of tax.
737.17   Erroneous computation.
737.18   Failure to make return; incomplete or erroneous return.
737.19   Records.
737.20   Appeal; correction of assessment.
737.21   Tax cumulative.
737.22   Method of payment.
737.23   Tax a personal obligation and lien; penalty.
737.24   Collection by suit; injunction.
737.25   Tax lien upon person selling out business.
737.26   Prerequisite to final settlement with City contractor.
737.27   Final settlement with nonresident contractor.
737.28   Certificate to Clerk of County Commission of assessment of taxes.
737.29   Collection by distraint.
737.30   Administration by Director of Finance.
737.31   Authorization to inspect returns of City taxpayers.
737.32   Returns and amount of payments confidential.
737.33   New business incentives. (Repealed)
737.34   Business expansion incentives. (Repealed)
737.35   Annexed business incentives.
737.36   Business sustainability incentives.
737.37   Industrial Enterprise Zone incentives. (Repealed)
737.38   Exterior improvement incentives.
737.39   Developer incentives. (Repealed)
737.40   City economic development grant.
737.41   General definitions.
737.42   Incentive qualifications.
737.99   Penalty.
 
CROSS REFERENCES
Authority to tax - see W. Va. Code 8-13-5
Business and occupation tax - see W. Va. Code Art. 11-13
Collection of taxes - see W. Va. Code 8-13-15 et seq.