ARTICLE 765
Public Utilities Tax
765.01    Definitions.
765.02    Imposition and levying; amount.
765.03    Collection; time of payment; effective date; proration.
765.04    Maintenance of records; inspection.
765.05    Exemptions.
765.06    Nonliability of utility; duty of City; refunds; rules.
765.07    Collection; additional remedies.
765.08    Effective date; notice to utilities.
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-5a