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 110-26-2g - Business Of Operating Amusements

2g.1. Any person who derives income from engaging in the business of operating amusements shall report such income under the amusement classification on the municipal business and occupation tax form. Amusements shall include, but shall not be limited to, dance halls, theaters, skating rinks, moving picture shows, radio broadcasting stations, bowling alleys, golf courses, golf driving ranges, racetracks, carnivals, billiard parlors, etc. Any other place at which amusements are offered to the public shall constitute amusements for the purpose of this classification.

2g.2. Persons engaged in the business of radio broadcasting and who provide amusements or entertainment at the broadcasting station or at a public place for which an admission is charged shall report such income under the amusement classification. As to gross income derived by radio broadcasting stations from advertising activities, See Section 2h of these rules and regulations.

2g.3. In the case of operators of places of amusement doing business on a percentage basis, the operator is subject to the municipal business and occupation tax on the total amount of admissions, regardless of whether, under the terms of agreement, he is required to pay a percentage of the admissions as part of the cost of operating. Moving picture show operators who rent film on a percentage basis are required to report the total admissions without any deduction on account of the proportion of admissions paid out for the use of the film.

2g.4. Persons who operate places of amusement and who also sell tangible property in connection therewith; such as, sale of popcorn by theatre owner, shall report the gross income from such sales under the applicable sales classification on the municipal business and occupation tax return.

2g.5. Also, persons engaged in the amusement business may be subject to tax under the rental classification on a certain portion of their gross income. This situation occurs when amusement operators rent personal property such as lockers or bowling shoes to their patrons.