West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-26 - Municipal Business And Occupational Tax
- Section 110-26-1 - General
- Section 110-26-1a - Definitions
- Section 110-26-2 - Imposition Of Privilege Tax
- Section 110-26-2a - Production Of Natural Resource Products
- Section 110-26-2b - Manufacturing, Compounding Or Preparing Products; Processing Of Food Excepted
- Section 110-26-2c - Selling Tangible Property; Exempt Sales
- Section 110-26-2d - Public Service Or Utility Business
- Section 110-26-2e - Contracting
- Section 110-26-2f - Reserved For Future Use
- Section 110-26-2g - Business Of Operating Amusements
- Section 110-26-2h - Service Business Or Calling
- Section 110-26-2i - Furnishing Property For Hire; Rental And Royalty
- Section 110-26-2j - Small Loan And Industrial Loan Business
- Section 110-26-2k - Banking And Other Financial Business
- Section 110-26-3 - Exemptions
- Section 110-26-4 - Compilation Of Tax; Payment
- Section 110-26-5 - Return And Remittance By Taxpayer
- Section 110-26-6 through 110-26-9 - Reserved For Future Use
- Section 110-26-10 - Taxability Of Specific Businesses
- Section 110-26-11 - Doing Business Within And Without The Municipality
- Section 110-26-12 - Jurisdiction To Impose A Municipal Business And Occupation Tax
- Section 110-26-13 - Business Activity Subject To Municipal Business And Occupation Tax In More Than One Municipality
- Section 110-26-14 - Procedure And Administration
- Section 110-26-15 - Maximum Rates
- Section 110-26-16 - Reciprocal Exchange Agreements
Current through Register Vol. XLI, No. 38, September 20, 2024
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