ARTICLE 755
Business and Occupation Tax
755.01   Definitions.
755.02   Levied.
755.03   Determination of value.
755.04   Use of gross income in computing tax.
755.05   Applicability of tax.
755.06   Exemptions.
755.07   Normal tax.
755.08   Job related credit.
755.09   Computation and payment generally.
755.10   Annual return and remittance.
755.11   Correction of errors.
755.12   Assessment of tax when insufficiently returned.
755.13   Appeals.
755.14   Tax year.
755.15   Tax cumulative.
755.16   Method of payment; penalties for nonpayment.
755.17   Tax a personal obligation and lien.
755.18   Powers of collector.
755.19   Liability of successor in business.
755.20   Payment prerequisite to final settlement of contracts.
755.21   Recordation of assessment; lien.
755.22   Collection by distraint.
755.23   Administration and enforcement.
755.24   Violations and penalties.
755.25   Severance, extraction, production, etc., of natural resource products.
755.26   Compounding or preparing products.
755.27   Business of selling tangible property.
755.28   Public service or utility business.
755.29   Business of contracting.
755.30   Business of operating amusements.
755.31   Service business or calling not otherwise specifically taxed.
755.32   Business of furnishing property for hire.
755.33   Banking and other financial business.
CROSS REFERENCES
Authority to tax - see W.Va. Code 8-13-5
Collection of taxes - see W.Va. Code 8-13-15 et seq.