771.01 Definitions.
771.02 Imposition and levying of tax; amount.
771.03 Collection; time of payment; accounting; effective date of ordinance; proration.
771.04 Records.
771.05 Exemption.
771.06 Nonliability of utility; duty of Town; refunds; rules and regulations.
771.07 Enforcement provisions; penalties.
771.08 Notice to utilities.
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-5(a)
Business and occupation tax - see BUS. & TAX. 763.06