ARTICLE 731
Business and Occupation Tax

731.01     Definitions.

731.02     Purpose.

731.03     Privilege tax.

731.04     Assessment.

731.05     Appeal.

731.06     Service of notices.

731.07     Tax year. 

731.08     Privilege tax in addition to other licenses, taxes.

731.09     Payment; penalties for non-payment, in sufficient payment and fraud.

731.10     Unpaid tax a lien.

731.11     Collection of unpaid tax; business in receivership.

731.12     Lien upon person selling business.

731.13     Withholding payment to non-resident to insure payment of tax.

731.14     Charges for contracting; bond.

731.15     Distribution in receivership priority; liability of administrator.

731.16     City Manager to act as  agent for the collection of  delinquent taxes; duty to make reports.

731.17     Copy of assessment.

731.18     Distraint as means of collecting tax.

731.19     Administration.

731.20     Effect of change in State tax rate.

731.21     Return and information confidential; waiver.

731.22       Exemption for certain projects.

731.23       Severability.

731.99     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.