ARTICLE 757
Business and Occupancy Tax
757.01   Definitions.
757.02   Imposition of privilege tax.
757.03   Production of natural resources  products.
757.04   Manufacturing, compounding or preparing products; exceptions.
757.05   Business of selling tangible  property; exemptions.
757.06   Public service or utility business.
757.07   Business of contracting.
757.08   Business of operating amusements.
757.09   Service business not otherwise  taxed.
757.10   Business of furnishing property  for hire.
757.11   Small loan and industrial loan businesses.
757.12   Banking and other financial businesses.
757.13   Exemptions.
757.14   Computation of tax; payment.
757.15   Erroneous computation.
757.16   Assessment of tax when insufficiently returned.
757.17   Jeopardy assessments.
757.18   Notice of assessment; petition for reassessment; hearing.
757.19   Payment; penalty for nonpayment.
757.20   Tax cumulative.
757.21   Tax a debt; lien of unpaid tax.
757.22   Collection by action or suit; injunction.
757.23   Terminating business.
757.24   Assessment limited.
757.25   Income from interstate or foreign commerce.
757.26   Settlements of contracts with City.
757.27   Certificate to Clerk of county court of assessment of taxes.
757.28   Collection by distraint.
757.29   Violations.
757.30   Administration.
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.