ARTICLE 745
Business and Occupation Tax
745.01   Definitions.
745.02   Authority to levy.
745.03   Records.
745.04   Schedule of payment; form of return.
745.05   Returns and amount of payment confidential.
745.06   Failure to make return; incomplete or erroneous return.
745.07   Appeals from assessments; correction; recovery of tax improperly charged.
745.08   Payment; receipts; accountability.
745.09   Tax cumulative; exercise of business privilege conditioned upon payment of tax.
745.10   Unpaid tax a lien; default.
745.11   Collection by suit.
745.12   Tax responsibility upon sale of business; liability of purchaser.
745.13   Recordation of certificate of assessment; release of lien.
745.14   Collection by distraint.
745.15   Payment requisite to final settlement of contracts for City.
745.16   Prohibited acts.
745.17   Administration of article.
745.18   Production of coal and other natural resource products.
745.19   Manufactured or compounded products.
745.20   Selling tangible property; exemptions.
745.21   Public service and utility business.
745.22   Contracting.
745.23   Administration of article.
745.23   Production of coal and other natural resource products.
745.25   Manufactured or compounded products.
745.26   Selling tangible property; exemptions.
745.26A   Persons taxable on multiple activities; credits.
745.27   Public service and utility business.
745.28   Contracting.
745.29   Operating amusements.
745.30   Furnishing property for hire, lease, etc.
745.31   Small loan business.
745.32   Service business or calling not otherwise specifically taxed.
745.33   Banking and other financial business; legislative findings.
745.33A   Health maintenance organizations.
745.34   Exemptions.
745.35   Assessment limited to subjects authorized by State.
745.36   Use of gross income in computing more than one tax.
745.37   Determining value of goods shipped out of City without sale.
745.38   Determining value of goods transferred between affiliates.
745.39   Erroneous computation.
745.40   Tax information exchanged between City and State to be confidential; penalty for unlawful disclosure.
745.41   Authorization to enter into reciprocal agreement.
745.42   Business enhancement - tax credit definitions.
745.43   Purpose of granting tax credits for new and expanded businesses.
745.44   Application form; requirements.
745.45   Amount of credit allowed.
745.46   Administration of tax credit program.
745.47   Reopened businesses.
745.48   Qualified investment.
745.49   Reduction in the number of employees.
745.50   Taxpayer’s responsibility to keep records of investment credit.
745.51   Appeals.
745.52   Reference to West Virginia Code sections; effective date.
CROSS REFERENCES
Authority to levy - see W.Va. Code 8-13-5
Business and occupation tax - see W.Va. Code Art. 11-13
Collection of taxes - see CHTR. Sec. 16; W.Va. Code 8-13-15 et seq.