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 110-26-5 - Return And Remittance By Taxpayer

5.1.1. Every taxpayer shall, on or before the expiration of one month after the end of the tax year, file a municipal business and occupation tax return for the entire taxable year. The return must show the gross proceeds of sales or gross income of business, trade or calling, and the taxpayer must compute the amount of tax chargeable against him. Such return must be signed by the taxpayer.

5.1.2. For a taxpayer maintaining records and paying taxes on a calendar year basis unless otherwise provided by municipal ordinance, the annual return is due on or before January 31 of the following year. The annual return is filed at the close of the taxable year and replaces the fourth quarterly estimate. The annual return is a recompilation of the three quarterly estimates and the fourth quarter's business. It provides a medium for making such adjustments on the quarterly estimates as may be necessary.

5.2.2. No extensions of time may be granted for filing of quarterly returns or making estimated payments.