ARTICLE 771
Public Service Utility Tax
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