741.01 Definitions.
741.02 Administration and enforcement.
741.03 Refunds and credits.
741.04 Offenses.
741.05 Revocation of licenses and permits.
741.06 Records.
741.07 Imposition of privilege tax.
741.08 Producers of natural resource products.
741.09 Manufacturing, compounding or preparing products.
741.10 Business of selling tangible property; certain sales exempt.
741.11 Public service or utility business.
741.12 Business of contracting.
741.13 Business of operating amusements.
741.14 Service business or calling not otherwise specifically taxed.
741.15 Reserved.
741.16 Business of furnishing property for hire.
741.17 Banking and other financial businesses; findings of City Council.
741.18 Persons taxable on multiple activities; credits.
741.19 Tax rate for HMO.
741.20 Exemptions.
741.21 Tax cumulative.
741.22 Return and remittance; tax year.
741.23 Extensions of time; payment plans.
741.24 Records, statements, and investigations.
741.25 Secrecy of returns.
741.26 Reciprocal exchange.
741.27 Unlawful release of tax information; penalties.
741.28 Mathematical errors; collection of balance due on return without remittance.
741.29 Limitation on assessments.
741.30 Assessment of tax when insufficiently returned.
741.31 Notices of assessment; petition for reassessment.
741.32 Hearing procedure; administrative decision.
741.33 Appeals to Circuit Court.
741.34 Ten-year limitations on collection.
741.35 Methods of collection.
741.36 Tax constitutes debt; lien created; enforcement of lien.
741.37 Distraint.
741.38 Injunction.
741.39 Interest and penalties.
741.40 Payment when person sell(s) out or quits business; liability of successor, liens.
741.41 Settlement of contracts made with City.
741.42 Final settlement with contractors; user personally liable.
741.43 Limited effect of City Collector’s certificate.
741.44 Dedication of B&O funds.
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.