ARTICLE 757
Business and Occupation Tax
757.01   Definitions.
757.02   Levy.
757.03   Producer or manufacturer shipping products out of City without sale.
757.04   Sales wherein gross proceeds not indicative of true value.
757.05   Adding to or deducting from gross income.
757.06   Producers or manufacturers selling at retail.
757.07   Manufacturers selling products for delivery outside City.
757.08   Producing coal, oil, gas, etc., and using same in producer’s business.
757.09   Producers of natural resource products.
757.10   Manufactured or compounded products.
757.11   Business of selling tangible property; sales exempt.
757.12   Public service or utility business.
757.13   Business of contracting.
757.14   Banking and other financial business.
757.15   Business of operating amusements.
757.16   Service business or calling not otherwise specifically taxed.
757.17   Business of furnishing property for hire.
757.18   Exemptions.
757.19   When and how taxes payable; estimate and remittance.
757.20   Annual return and remittance.
757.21   Correction of errors.
757.22   Failure or refusal to make returns; deficient return.
757.23   Hearing before Council.
757.24   Tax year.
757.25   Tax additional to all others.
757.26   How remittance to be made.
757.27   Lien for unpaid taxes; penalties.
757.28   Powers of collector; injunction.
757.29   Selling out or quitting business.
757.30   Gross income derived from interstate or foreign commerce.
757.31   Duty of officers and agents making contracts on behalf of City.
757.32   Filing copy of assessment with Clerk of County Court; release on lien.
757.33   Distress.
 
CROSS REFERENCES
Authority to tax - see W. Va. Code 8-13-5
Collection of taxes - see W. Va. Code 8-13-15 et seq.