Legislative Auditor recommends Purchasing Division include terms to ensure firms notify subcontractors of their potential municipal business and occupation tax obligations

State officials wonder if subcontractors are paying their local taxes The West Virginia Municipal Business and Occupation Tax (B&O Tax) is an annual privilege tax imposed on all persons and entities doing business in West Virginia municipalities that impose the tax.  The amount of tax is determined by the application of rates against values or […]

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Rehabilitation Services Companies and Municipal B&O Taxes

Suppose a rehabilitation services company furnishes personnel to a skilled nursing facility or assisted living facility in a municipality that imposes the business and occupation tax. The rehabilitation company must report its entire gross receipts from supplying services at or through such facility, including those services direct billed to a third party payor (including government, […]

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Long Term Care/Nursing Home Facility Pharmacy Services and Municipal Taxes

The West Virginia municipal business and occupation tax is imposed on all entities for the privilege of engaging in business activities within a municipality that levies the tax. West Virginia law provides that purposive revenue generating activity and the establishment and maintenance of markets for products constitutes doing business for business and occupation tax purposes. […]

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Appreciated Meeting the Members of the GFOA of WV, October 5, 2017

2017 WV GFOA Presentation

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Semi-Annual Government Finance Officers Association of West Virginia To Be Held In Charleston, WV October 4-5

White Law Offices is pleased to be speaking at the joint Semi-Annual Meeting of the Government Finance Officers Association of West Virginia and the West Virginia Municipal Human Resources Association on Thursday, October 5th, 2017 at Embassy Suites in Charleston. We look forward to speaking about municipal business and occupation tax matters and public financing. […]

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Financing your City’s path to excellence Part 2, Being an Informed Municipal Issuer

There has been no shortage of deliberation by elected officials at both the state and national levels concerning the poor conditions of our public infrastructure. Governor Jim Justice throughout the budget negotiations at the statehouse has steadfastly held to the notion that in order for West Virginia communities to develop there must be highway and […]

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Observation on the Primary WV Municpal Tax

Despite repeated studies by bright and well-intentioned individuals, the bulk of what we might think of as the West Virginia municipal tax system is not part of a grand scheme adopted at a singular moment to further a discrete set of agreed-to goals. Authority to impose municipal taxes has evolved and morphed over time to […]

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Franchises and the WV Municipal B&O Tax

Some businesses, including franchisors, may be engaged in more than one classification of business activities.  In such instances, West Virginia municipal business and occupation tax law generally requires the business to separately report income derived from separate classifications.  For franchisors, relevant business classifications include (1) service business and other callings, (2) sales (at retail or […]

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Upcoming Speaking Engagements and Presentations

Ryan White and the White Law Offices will be speaking at the following events in the next few months: – West Virginia Municipal League Annual Conference, Financing Your City’s Path to Excellence (Aug. 3, 2017), Waterfront Place Hotel, Morgantown, WV – West Virginia Bar Association Annual Meeting, Medical Cannabis, (August 12, 2017), The Greenbrier, White […]

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Application of the West Virginia Municipal B&O Tax to Medical Staffing Companies

West Virginia law provides that purposive revenue generating activity and the establishment and maintenance of markets for products constitutes doing business for business and occupation tax purposes. All persons engaging in business activities in a municipality that imposes a municipal business and occupation tax (B&O) pursuant to the authority granted by the Legislature in W. […]

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