W. Va. Code R. § 110-26-1
General
1.1. Scope. -- These regulations explain and clarify the West Virginia Municipal Business and Occupation Tax, W. Va. Code §8-13-5. The regulations provide municipalities with guidance as to how the municipal business and occupation tax is to be administered.
1.2. Authority. -- W. Va. Code §§8-13-5 and W. Va. Code 11-10-5.
1.3. Filing Date. -- April 15, 1992.
1.4. Effective Date. -- April 15, 1992.
Amendment history
4/15/1992
Source: view the official text
Nearby sections (25 sections)
- 110-24-7 · Allocation and Apportionment for tax years ending prior to…
- 110-24-7a · Special Apportionment Rules
- 110-24-8 · Accounting Periods And Methods Of Accounting
- 110-24-13a · Combined Reporting
- 110-24-13c · Net operating loss (NOL) carryovers earned during a year…
- 110-24-13d · Intercompany Transactions
- 110-24-13e · Election To File A Group Return; Designation Of Surety
- 110-24-13f · Reserved for future use
- 110-24-13g · Treatment Of Certain Charitable Expenses
- 110-24-20 · Report of Change In Federal Taxable Income
- 110-24-26 · Priority Of Tax In Distributions Of Property And Estates
- 110-24-27 · "Safety Zones" Bar Imposition Of Additions To Tax For…
- 110-26-1 · General
- 110-26-1a · Definitions
- 110-26-2 · Imposition Of Privilege Tax
- 110-26-2a · Production Of Natural Resource Products
- 110-26-2b · Manufacturing, Compounding Or Preparing Products;…
- 110-26-2c · Selling Tangible Property; Exempt Sales
- 110-26-2d · Public Service Or Utility Business
- 110-26-2e · Contracting
- 110-26-2f · Reserved For Future Use
- 110-26-2g · Business Of Operating Amusements
- 110-26-2h · Service Business Or Calling
- 110-26-2i · Furnishing Property For Hire; Rental And Royalty
- 110-26-2j · Small Loan And Industrial Loan Business