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 110-26-13 - Business Activity Subject To Municipal Business And Occupation Tax In More Than One Municipality
Current through Register Vol. XLI, No. 38, September 20, 2024
13.1. In those instances where manufacturing occurs at a facility which is located in two or more municipalities, the gross proceeds of sale subject to the municipal business and occupation tax shall be divided between the municipalities in which the facility is located by applying a ratio corresponding to the square footage of the facility and its attendant real property, including but not limited to, parking, warehouses, offices, etc., located in the respective municipalities. This rule shall apply only in those instances where a single facility is situated astride municipal boundaries.
In these instances where the manufacturing process is conducted at multiple facilities the taxpayer is to apply the apportionment formula in Section 2b.5.2.1 or Section 2b.5.2.2 of these regulations for determining the amount of gross proceeds of sale subject to a municipality's business and occupation tax where a product is only partially manufactured in a municipality.
13.2. In those instances where sales of tangible personal property or the provision of services occur at a business location which is located astride a municipal boundary, each municipality is entitled to tax the gross proceeds of sale in a ratio corresponding to the square footage of the business location's real property located in the respective municipalities. The square footage of all real property of the business location shall include but not be limited to, parking, showrooms, warehouses, offices, etc., at a particular business location.
13.3. In those instances where a project subject to the privilege on contracting is located astride a municipal boundary each municipality may impose its business and occupation tax only upon that portion of the gross proceeds of sale, as is represented by the ratio of the square footage of the project located within each municipality.
