Privilege Tax
787.01   Definitions.
787.02   Levy and amount.
787.03   Classification of persons subject to tax.
787.03A   Persons taxable on multiple activities-credits.
787.04   Rules for ascertaining value and tax due.
787.05   Exemptions generally.
787.06   $50.00 State exemption not allowed.
787.07   Return and remittance by taxpayer.
787.08   Nonresident charges for contracting; bond.
787.09   Records, statements and investigations.
787.10   Assessments; appeal.
787.11   Tax cumulative; exercising privilege upon condition tax will be paid.
787.12   Computation of tax; time of payment.
787.13   Manner of making payment.
787.14   Payments by receiver.
787.15   Penalty for nonpayment.
787.16   Nature of tax obligation; lien for unpaid taxes.
787.17   Prerequisite to final settlement with nonresident contractor.
787.18   Collection by suit; enjoining further exercise of privilege.
787.19   Collection by distraint; other remedies; reporting collections.
787.20   Selling out or quitting business; returns.
787.21   Lien.
787.22   Purchaser to withhold amount of unpaid tax.
787.23   Liability for failure to withhold purchase money.
787.24   Unlawful acts.
787.25   Swearing to false or raudulent returns.
787.26   Industrial taxpayer.
787.27   Amount of credit allowed industrial taxpayers.
787.28   Qualified investment for industrial expansion.
787.29   Forfeiture of unused tax credits.
787.30   Inspection of business and occupation tax returns; penalty.
787.31   Additional definitions.
787.32   Amount of credit allowed for industrial revitalization.
787.33   Eligible investment.
787.34   Forfeiture of unused tax credits; redetermination of credit allowed.
787.35   Transfer of eligible investment to successors.
787.36   Warehouse taxpayer.
787.37   Amount of credit allowed warehouse taxpayers.
787.38   Qualified investment for warehouse expansion.
787.39   Forfeiture of unused tax credits.
787.40   Tax credit for existing industrial taxpayers.
787.41   Tax credit for new industrial taxpayer.
787.42   Amount of credit allowed new industrial taxpayers.
787.43   Tax credit for existing warehouse taxpayer.
787.44   Tax credit for new warehouse taxpayer.
787.45   Amount of credit allowed new warehouse taxpayers.
787.46   Management information services taxpayer.
787.47   Amount of credit allowed management information services taxpayers.
787.48   Qualified investment for management information systems.
787.49   Forfeiture of unused tax credits.
787.50   Tax credit for existing management information systems taxpayers.
787.51   Tax credit for new management information systems taxpayer.
787.52   Amount of credit allowed new management information systems taxpayers.
787.53   Downtown Business District Enhancement Tax Credit.
787.54   Shared Services Taxpayer.
787.55   New development and business expansion tax credit.
787.56   For-Profit Acute Healthcare Hospitals.
787.57   COVID 19 City Small Retail Business B&O Tax Credit.
787.97   No overlap provisions.
787.98   Limitation on claims for refund or credit.
787.99   Penalty.
Power to levy - see W. Va. Code 8-13-5
State business and occupation tax - see W. Va. Code 11-13-1 et seq.