763.01 Definitions.
763.02 Imposition and levying of tax; amount.
763.03 Collection; time of payment; accounting; effective date of article; proration.
763.04 Records.
763.05 Exemptions.
763.06 Nonliability of utility; duty of municipality; refunds; rules and regulations.
763.07 Enforcement provisions; penalties.
763.08 Notice to utilities.
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-5a
Business and occupation tax - see BUS. & TAX. 761.06