731.01 Definitions.
731.02 Imposition of privilege tax.
731.03 Severance, extraction and production of coal and other natural resource products.
731.04 Manufacturing, compounding or preparing products; processing of food excepted.
731.05 Business of selling tangible property; sales exempt.
731.06 Public service or utility business.
731.07 Business of contracting.
731.08 Business of operating amusements.
731.09 Service business or calling not otherwise specifically taxed.
731.10 Business of furnishing property for hire.
731.11 Small loan and industrial loan business.
731.12 Banking and other financial institutions.
731.13 Exemptions.
731.14 Tax credit for industrial expansion.
731.15 Computation of tax; payment.
731.16 Erroneous computation.
731.17 Failure to make a return.
731.18 Appeal: correction of assessment.
731.19 Tax year.
731.20 Tax cumulative.
731.21 Payment.
731.22 Lien of tax due and unpaid.
731.23 Notice of tax lien.
731.24 Collection by suit.
731.25 Tax lien upon property of person selling out or quitting business.
731.26 Returns of taxpayer not public records.
731.27 Perquisite to final settlement with City Contractor.
731.28 Recordation of tax liens.
731.29 Collection by distraint.
731.30 Administration.
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 8-13-15 et seq.