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 110-26-15 - Maximum Rates

Municipalities are not permitted to create their own classifications of business activities but instead must rely on those in existence on July 1, 1987 prior to the expiration of the State of West Virginia's business and occupation tax. The municipality is authorized to impose its municipal business and occupation tax at any rate the governing body chooses within such classifications up to the following maximums within each classification:

(See Table 1 at the end of this regulation.)