Business and Occupation Tax
737.01   Definitions.
737.02   Levy; collection authorized.
737.03   Transporting products out of City without sale.
737.04   Sales wherein gross proceeds not indicative of true value.
737.05   Adding to or deducting from gross income.
737.06   Producers or manufacturers selling at retail and wholesale.
737.061   Persons taxable on multiple activities; credits.
737.062   Savings credit.
737.07   Manufacturers selling products for delivery outside City.
737.08   Producing coal, oil, gas, etc., and using same in producer's business.
737.09   Producers of natural resource products.
737.10   Manufacturers or preparers for sale of commodities or electric power.
737.11   Sellers of tangible property and stocks or bonds.
737.12   Public services or utility businesses.
737.13   Contractors.
737.14   Banking and other financial businesses.
737.15   Theaters and other places of amusement.
737.16   Service business or calling not otherwise taxed.
737.161   Health maintenance organizations.
737.17   Collecting rentals, royalties, etc.; exemption.
737.18   Exemptions.
737.19   Tax credits for new and expanded businesses.
737.19.1   New manufacturing business tax credit.
737.19.2   Existing manufacturing businesses tax credit.
737.20   Installment payments; estimate and remittance.
737.21   Annual return and remittance.
737.22   Correction of errors on returns.
737.23   Failure or refusal to make return; deficient return.
737.24   Prerequisite to final settlement with nonresident contractors.
737.25   Hearing before Council.
737.26   Tax year.
737.27   Tax additional to other taxes and licenses.
737.28   How remittances to be made.
737.29   Lien for unpaid taxes; penalties.
737.30   Powers of City Treasurer.
737.31   Confidentiality of tax information.
737.32   Selling out or quitting business.
737.33   Gross income derived from interstate or foreign commerce.
737.34   Duty of officers and agents making contracts on behalf of City.
737.35   Filing copy of assessment with clerk of county court; release of lien.
737.36   Goods or negotiable intangibles distrained upon for delinquent taxes.
737.37   Offenses.
737.38   Administration and enforcement.
737.381   Subpoena and subpoena duces tecum.
737.39   Exemption in amount of tax; purpose of Council; rates generally.
737.40   License revocation for failure to make return; reinstatement fee.
737.41   Effective date of 2002 amendments.
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.