ARTICLE 721
Business and Occupation Tax
721.01   Definitions.
721.02   Imposition of privilege tax.
721.03   Business of selling tangible property; sales exempt.
721.04   Manufacturing, compounding or preparing products; processing of food excepted.
721.05   Production of coal and other natural resource products.
721.06   Public service or utility business.
721.07   Business of contracting.
721.08   Small loan and industrial loan business.
721.09   Business of operating amusements.
721.10   Service business or calling not otherwise specifically taxed.
721.11   Business of furnishing property for hire.
721.12   Tangible personal property.
721.13   Banking and other financial business.
721.14   Exemptions.
721.15   Computation of tax; payment.
721.16   Exclusions.
721.17   Return and remittance by taxpayer.
721.18   Erroneous computation.
721.19   Payment; penalty for nonpayment.
721.20   Tax cumulative.
721.21   Collection by action or suit.
721.22   Penalties.
721.23   Administration and enforcement.
 
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.