731.01 Definitions.
731.02 Purpose.
731.03 Privilege tax.
731.04 Assessment.
731.05 Appeal.
731.06 Service of notices.
731.07 Tax year.
731.08 Privilege tax in addition to other licenses, taxes.
731.09 Payment; penalties for non-payment, insufficient payment and fraud.
731.10 Unpaid tax a lien.
731.11 Collection of unpaid tax; business in receivership.
731.12 Lien upon person selling business.
731.13 Withholding payment to non-resident to insure payment of tax.
731.14 Charges for contracting; bond.
731.15 Distribution in receivership priority; liability of administrator.
731.16 City Manager to act as agent for the collection of delinquent taxes; duty to make reports.
731.17 Copy of assessment.
731.18 Distraint as means of collecting tax.
731.19 Administration.
731.20 Effect of change in State tax rate.
731.21 Return and information confidential; waiver.
731.22 Severability.
731.99 Penalty.
CROSS REFERENCES
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 8-23-15 et seq.