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753.01 Levy of tax.
753.03 Imposition and levying of tax; amount of tax.
753.04 Collection; time of payment; accounting; effective date; proration.
753.05 Records; inspection thereof.
753.07 Non-liability of utility; duty of municipality; refunds.
753.08 Enforcement provisions.
753.09 Notice to utilities.
753.10 Maximum tax.
Public utilities tax - see W. Va. Code 8-13-5a
Business and occupation tax on utilities - see BUS. & TAX. 745.05