729.01 Definitions.
729.02 Imposition of tax; amount of tax.
729.03 Collection; time of payment; accounting; effective date; proration.
729.04 Records; inspection thereof.
729.05 Exemptions.
729.06 Nonliability of utility; duty of Municipality; refunds; rules and regulations.
729.07 Enforcement provisions; penalties.
729.08 Notice to utilities.
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-5(a)
Business and occupation tax on utilities - see BUS. & TAX. 721.06