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

Universal Citation: 110 WV Code of State Rules 110-26-1

Current through Register Vol. XLI, No. 38, September 20, 2024

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.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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