CHAPTER 110:  TAXATION
Section
Municipal Business License Tax
   110.01   License required
   110.02   Revocation
   110.03   Issuance by Council
   110.04   Issuance by City Clerk
   110.05   Minimum charge
   110.06   License year
   110.07   Transfers
   110.08   Annual license fees
   110.09   Term license fees
Business and Occupation Tax
   110.20   Authority to levy
   110.21   Definitions
   110.22   Privilege tax imposition
   110.23   Exemptions
   110.24   Certain businesses
   110.25   Assessment limited to subjects taxed by state
   110.26   Computation of taxes; returns and remittances
   110.27   Erroneous computation
   110.28   Failure to make return; incomplete or erroneous return
   110.29   Records
   110.30   Appeal; correction of assessment
   110.31   Tax cumulative
   110.32   Method of payment
   110.33   Tax a personal obligation and lien; penalty
   110.34   Collection by suit; injunction
   110.35   Tax lien; liability of purchaser
   110.36   Final settlements; user personally responsible
   110.37   Certificate to Clerk of County Commission of Assessment of Taxes
   110.38   Collection by distraint
   110.39   Administration by City Treasurer
   110.40   Authorization to inspect returns
   110.41   Returns and amount of payments confidential
   110.42   Tax credits
   110.43   Amount of credit allowed; tax credits for new, expanding businesses
   110.44   Qualified investment
   110.45   Other disqualifications for forfeiture of tax credit
   110.46   Taxpayers responsible to keep records of investment credit property tax credits for new businesses
   110.99   Penalty
Statutory reference:
   Authority to levy, see W.Va. Code §§ 8-13-4, 8-13-5
   Business and occupation tax, see W.Va. Code Art. 11-13
   Business franchise registration certificate tax, see W.Va. Code Art. 11-12
   Collection of taxes, see W.Va. Code §§ 8-13-15 et seq.
   Limitation on municipal tax, see W.Va. Code § 11-12-4