ARTICLE 781
Amusement Tax
781.01     License required; certificate fees.
781.02     Imposition and amount of tax.
781.03    Statements and payments.
781.04     Records of admissions, inspections.
781.05     Insufficient returns by taxpayer; investigation, assessment and collection.
781.06     Disposition of taxes collected.
781.07     Penalty for failure to pay tax when due.
781.08     Deposits by transient shows.
781.09     Forfeiture upon failure to pay tax.
781.10     Refund of taxes.
781.11     Collection of tax by legal action; revocation of license for nonpayment.
781.12     Performances excepted.
781.99     Penalty.
 
CROSS REFERENCES
Power to levy - see W. Va. Code 8-13-6
State amusement tax - see W. Va. Code 11-13-2g
Privilege tax on amusement activities - see B.R.& T. 787.03(e)