Any person engaged in the business of furnishing any real or tangible personal property, which has a tax situs in a municipality, or any interest therein for hire, loan, lease or otherwise, whether the return be in the form of rentals, royalties, fees or otherwise,...
All persons engaging in business activities in a municipality that imposes a municipal business and occupation tax (B&O Tax) pursuant to the authority granted by the Legislature in W. Va. Code § 8-13-5 are subject to the tax unless specifically exempted by law. ...
The West Virginia municipal business and occupation tax (B&O 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...
Allow us to briefly discuss the contracting classification of the West Virginia municipal business and occupation tax (B&O Tax) as it applies to contracting within municipalities. Tax Class Contracting is broadly defined as the furnishing of work, or both...
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...
State of the art, new construction, revitalization – these terms can invoke visions of projects ending in red ribbon cutting ceremonies and increased community spirit in the minds of city leaders. Sadly, too often those ribbon cutting projects fail to amount to...