ARTICLE 731
Business and Occupation Tax
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.