W. Va. Code R. § 110-26-15
Maximum Rates
Municipalities are not permitted to create their own classifications of business activities but instead must rely on those in existence on July 1, 1987 prior to the expiration of the State of West Virginia's business and occupation tax. The municipality is authorized to impose its municipal business and occupation tax at any rate the governing body chooses within such classifications up to the following maximums within each classification:
(See Table 1 at the end of this regulation.)
Amendment history
4/15/1992
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-26-2k · Banking And Other Financial Business
- 110-26-3 · Exemptions
- 110-26-4 · Compilation Of Tax; Payment
- 110-26-5 · Return And Remittance By Taxpayer
- 110-26-10 · Taxability Of Specific Businesses
- 110-26-11 · Doing Business Within And Without The Municipality
- 110-26-12 · Jurisdiction To Impose A Municipal Business And Occupation…
- 110-26-13 · Business Activity Subject To Municipal Business And…
- 110-26-14 · Procedure And Administration
- 110-26-15 · Maximum Rates
- 110-26-16 · Reciprocal Exchange Agreements
- 110-27-1 · General
- 110-27-2 · Service of Notice
- 110-28-1 · General
- 110-28-2 · Definitions
- 110-28-3 · Tax Base
- 110-28-4 · Administration and Collection of Tax
- 110-28-5 · Remittance of Tax
- 110-28-6 · Appeals, Standards and Jurisdiction
- 110-28-7 · Quarterly distribution of collections; Periodic cost…
- 110-28-8 · Notification; Effective Date of tax
- 110-29 · Special Reclamation Tax Credit