Business and Occupation Tax
763.01   Definitions.
763.02   Imposition of tax.
763.03   Severance, extraction and production of natural resource products.
763.04   Manufacturing, compounding or preparing products; processing of food excepted.
763.05   Business of selling tangible  property; certain sales exempt.
763.06   Public service or utility business.
763.07   Business of contracting.
763.08   Business of operating amusements.
763.09   Service business or calling not otherwise specifically taxed.
763.10   Business of furnishing property for hire, loan or lease.
763.11   Small loan and industrial loan businesses.
763.12   Banking and other financial business; findings of Council.
763.13   Computation of tax; payment.
763.13a   Exemptions.
763.14   Return and remittance by taxpayer.
763.15   Erroneous computation.
763.16   Assessment of tax when insufficiently returned.
763.17   Jeopardy assessment.
763.18   Notice of assessments;  petition for reassessment; hearing.
763.19   Appeals.
763.20   Service of notice.
763.21   Tax year.
763.22   Tax cumulative.
763.23   Payment; penalty for nonpayment.
763.24   Tax a debt; lien; recordation.
763.25   Collection by action or suit; injunction.
763.26   Payment when person sells out or quits business; liability of successor.
763.27   City contracts; final settlement.
763.28   Priority in distribution in receivership; personal liability of administrator.
763.29   Recordation of assessment; notice of lien; release.
763.30   Collection by distraint.
763.31   Administration of article.
763.32    Publication of delinquent business and occupation taxpayers.
763.99   Penalty.
Authority to levy - 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.