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 110-26-4 - Compilation Of Tax; Payment
Current through Register Vol. XLI, No. 38, September 20, 2024
4.1. Every person liable for municipal business and occupation taxes shall pay the same in quarterly estimated installments. Such estimated payments are due on or before the last day of the month following the taxable quarter. In other words, if a taxpayer keeps records and pays tax on a calendar year basis he will file quarterly estimated payments for his municipal business and occupation taxes. The installments and annual return shall be due on or before the dates provided by municipal ordinance.
4.2. If the municipal ordinance so provides and a taxpayer can reasonably expect his tax liability to be less than one hundred dollars ($100.00) for the taxable year, he does not have to file quarterly estimated installments and may file only an annual return.
4.3. The municipality, if it deems it necessary to ensure payment of the tax, may require estimated payments for periods of shorter duration than quarter year periods.
