Business and Occupation Tax
745.01   Definitions.
745.02   Interstate and foreign commerce revenue excluded in measuring tax.
745.03   Administration and construction of article.
745.04   Imposition of privilege tax.
745.05   Production of coal and other natural resource products.
745.06   Manufacturing, compounding or preparing products; exception.
745.07   Business of selling tangible property, sales exempt.
745.08   Public service or utility business.
745.09   Business of contracting.
745.10   Business of operating amusements.
745.11   Service business or calling not otherwise specifically taxed.
745.12   Business of furnishing property for hire.
745.13   Small loan and industrial loan businesses.
745.14   Banking and other financial business.
745.15   Exemptions generally.
745.151   Exemption for businesses locating in City.
745.152   Exemptions for hotel businesses locating within City.
745.16   Tax credit for industrial expansion; regulations.
745.17   Computation of tax; remittance.
745.18   Return and remittance; tax year.
745.181   Charges for contracting; bond.
745.19   Extensions of time; payment plans.
745.20   Records, statements and investigations.
745.21   Subpoenas.
745.22   Secrecy of returns.
745.23   Unlawful release of tax information; penalties.
745.24   Reciprocal exchange.
745.25   Errors; collection of balance due on return without remittance.
745.26   Assessment of tax when insufficiently returned.
745.27   Jeopardy assessments.
745.28   Amended assessment.
745.29   Supplemental assessment.
745.30   Notices of assessment; petition for reassessment.
745.31   Hearing procedure; administrative decision.
745.32   Appeals to City Council.
745.33   Methods of collection.
745.34   Tax cumulative.
745.35   State procedures adopted.
745.36   Revocation of licenses and permits.
745.37   Returns and credits.
745.38   Limitation on assessments.
745.39   Ten (10) year limitations on collection.
745.40   Interest and penalties.
745.41   Payment when person sells out or quits business; liability of successors; liens.
745.42   Settlement of contracts made with City.
745.43   Final settlement with contractors; user personally liable.
745.44   Limited effect of Director of Finance’s certificate.
745.45   Administration and enforcement.
745.46   Measure of gross income in City.
745.47   Severability.
745.48   Records.
745.99   Offenses; penalties.
Authority to tax - 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.