ARTICLE 779 Business and Occupation Tax

779.01   Definitions.

779.02   Imposition of privilege tax.

779.021   Persons taxable on multiple activities-credits.

779.03   Severance, extraction and production of natural resource products. (Repealed)

779.04   Manufacturing, compounding or preparing products; processing of food excepted. (Repealed)

779.05   Business of selling tangible property; sales exempt.

779.06   Public service or utility business. (Repealed)

779.07   Business of contracting.

779.08   Business of operating amusements.

779.09   Service, business or calling not otherwise specifically taxed.

779.10   Business of furnishing property for hire.

779.11   Reserved.

779.12   Banking and other financial business; Council findings.

779.121   Health maintenance organizations.

779.13   Exemptions.

779.14   Definitions; normal tax.

779.15   Computation of tax; payment.

779.16   Erroneous computation.

779.17   Assessment of tax when insufficiently returned.

779.18   Jeopardy assessments.

779.19   Notice of assessment; petition for reassessment; hearing.

779.20   Appeal.

779.21   Service of notice.

779.22   Payment; penalty for nonpayment.

779.23   Tax is cumulative.

779.24   Tax a debt; lien of unpaid tax; recordation.

779.25   Collection by action or suit; injunction.

779.26   Payment when person sells out or quits business; lien; liability of successor.

779.27   Authority to levy business and occupation tax.

779.28   Prerequisite to final settlement with City contractor.

779.29   Prerequisite to final settlement with nonresident contractor; user personally liable.

779.30   Certificate to Clerk of County Commission of tax assessment.

779.31   Collection by distraint; report of collection.

779.311   Revocation of licenses.

779.32   Administration of article by Director of Finance.

779.33   Investigations.

779.34   Subpoena and subpoena duces tecum.

779.35   Returns by Director of Finance.

779.36   Confidentiality and disclosure of returns.

779.37   Limitations on assessment.

779.38   Settlement agreements and compromises.

779.39   Limitations on collection.

779.391   Refunds and credits.

779.40   Interest.

779.41   Rebate for newly annexed developments.

779.42   Vacant building revitalization business and occupation tax credit program.

779.99   Penalty.

779.991   Effective date.

CROSS REFERENCES

Authority to levy - see W.Va. Code 8-13-5