ARTICLE 757
Business and Occupation Tax
   EDITOR'S NOTE:  Article 757 was readopted and re-enacted in its entirety by Ordinance 88-13, passed July 5, 1988.
757.01   Definitions.
757.02   Imposition of privilege tax.
757.03   Production of natural resource products.
757.04   Manufacturing, compounding or preparing products; exceptions.
757.05   The business of selling tangible property; exemptions.
757.06   Public service and  utility business.
757.07   Business of contracting.
757.08   Business of operating amusements.
757.09   Service business or calling not otherwise specifically taxed.
757.10   Business of furnishing property for hire, loan or lease.
757.11   Business of collecting rents, royalties, etc.
757.12   Banking and other financial business; Council findings.
757.13   Exemptions.
757.14   Tax cumulative.
757.15   Computation of tax; quarterly payments.
757.16   Return and remittance; tax year.
757.17   Extension of time; payment plans.
757.18   Interest.
757.19   Penalties.
757.20   Erroneous computation; collection of balance due.
757.21   Report of change in taxpayer's State return.
757.22   Investigations; statements; records.
757.23   Reciprocal exchange of information.
757.24   Penalties for unlawful disclosure of information.
757.25   Assessments.
757.26   Jeopardy assessments.
757.27   Limitation on assessments; refunds.
757.28   Notice of assessment; petition for reassessment.
757.29   Hearing procedure; administrative decision.
757.30   Appeal procedure.
757.31   Collection.
757.32   Liens.
757.33   Distraint.
757.34   Injunction.
757.35   Terminating business; lien; liability of successor; receivership.
757.36   Settlement of contracts with City.
757.37   Final settlement with nonresident contractor; user personally liable.
757.38   Limited effect of City Clerk; certificates.
757.39   Administration and enforcement.
757.40   Violations.
757.41   Tax credits for creation of  new jobs.
757.42   Transfer of existing tax credits.
757.43   City Clerk/Treasurer; Administration and enforcement.
757.99   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.
Tax credits for new and expanded businesses - see BUS. & TAX. Art. 760