ARTICLE 767
Business and Occupation Tax
767.01   Definitions.
767.02   Imposition of privilege tax.
767.03   Determining amount of tax.
767.04   Natural resource products.
767.05   Business of selling tangible property; exemptions.
767.06   Public service or utility business.
767.07   Business of contracting.
767.08   Business of operating amusements.
767.09   Service business or calling not otherwise taxed.
767.10   Business of furnishing property for hire.
767.11   Small loan business.
767.12   Banking and other financial business.
767.13   Exemptions.
767.14   Reduction allowed in tax due.
767.15   Tax credit for industrial  expansion.
767.16   Computation of tax; payment.
767.17   Erroneous computation.
767.18   Failure to make return; incomplete or erroneous return; records.
767.19   Appeals.
767.20   Tax cumulative.
767.21   Payment.
767.22   Default.
767.23   Collection by suit; injunction.
767.24   Liability of purchaser for unpaid taxes.
767.25   Payment prior to final City settlements.
767.26   Distribution in receivership.
767.27   Collection by distraint.
767.28   Administration.
767.29   Certificate to County Clerk of assessment of taxes.
767.30   Tax incentive.
767.31   Withholding and revocation of business license for failure to pay municipal taxes.
767.32      Publication of delinquent  business and occupation  taxpayers.
767.99   Penalty.
 
CROSS REFERENCES
Authority to levy - 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.