ARTICLE 729
Business and Occupation Tax
729.01   Definitions.
729.02   Imposition of privilege tax.
729.03   Measure of tax.
729.04   Production of coal and other natural resources.
729.05   Production of oil and gas.
729.06   Manufacturing, compounding or preparing products.
729.07   Business of selling tangible property.
729.08   Public service utility or business.
729.09   Business of contracting.
729.10   Industrial loan company.
729.11   Business of operating amusements.
729.12   Service business or calling not otherwise specifically taxed.
729.13   Business of collecting rentals,  royalties.
729.14   Banking and other financial business.
729.15   Exemptions.
729.16   Payment of taxes.
729.17   Return and remittance by taxpayer.
729.18   Erroneous computation.
729.19   Failure to make return; assessment by City Clerk/Treasurer.
729.20   Appeal from assessment.
729.21   Tax year.
729.22   Tax cumulative.
729.23   Tax a debt; lien of unpaid tax; priority of lien; penalty for nonpayment.
729.24   Authority to make collections; injunction; payment by receiver.
729.25   Payment when person sells out or quits business.
729.26   Recordation of tax lien.
729.27   Collection by distraint.
729.28   Offenses.
729.29   Administration of article; qualifications, powers and duties of supervisor.
729.30   Construction of article.
729.31   Penalties for unlawful disclosure of information.
 
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.