ARTICLE 749
Business and Occupation Tax
749.01   Definitions.
749.02   Interstate and foreign commerce revenue excluded.
749.03   Administration and enforcement.
749.04   Levied.
749.05   Determination of value.
749.06   Computing more than one tax.
749.07   Natural resources or manufactured products.
749.08   Manufacturers selling outside City.
749.09   Applicability of tax to persons producing natural resource products.
749.10   Exemptions.
749.11   Tax credit for industrial expansion.
749.12   Tax credit for new businesses.
749.13   Computation and payment generally.
749.14   Annual return and remittance.
749.15   Correction of errors.
749.16   Failure to make return.
749.17   Jeopardy assessments.
749.18   Notice of assessments.
749.19   Appeals to Council.
749.20   Tax year.
749.21   Tax cumulative.
749.22   Method of payment.
749.23   Revocation of or refusal to renew city licenses.
749.24   Tax a personal obligation and lien.
749.25   Enforcement of collection.
749.26   Notice of delinquency.
749.27   Liability of successor in business.
749.28   Recordation of assessments.
749.29   Collection by distraint.
749.30   Violations and penalties.
749.31   Schedule of taxes.
 
CROSS REFERENCES
Authority to tax - see W.Va. Code 8-13-5
Collection of taxes - see W.Va. Code 8-13-15 et seq.