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The business and occupation tax (often abbreviated as B&O tax or B/O tax) is a type of tax levied by the U.S. states of Washington, West Virginia, and, as of 2010, Ohio, [1] and by municipal governments in West Virginia and Kentucky. [2] It is a type of gross receipts tax because it is levied on gross income, rather than net income.
Most of the buildings were built between 1885 and 1948. Notable buildings include the B&O Railroad Depot (1885), Kincaid Building (c. 1904–1906), railroad bridge over Deckers Creek (c. 1900–1910), railroad trestle (c. 1900), and wharf site (c. 1847). Also located in the district is the separately listed Kincaid and Arnett Feed and Flour ...
Morgantown is a city in and the county seat of Monongalia County, West Virginia, United States, situated along the Monongahela River. The most populous city in North Central West Virginia and the third-most populous city in the state, Morgantown is best known as the home of West Virginia University. The population was 30,347 at the 2020 census. [8]
The Morgantown Metropolitan Statistical Area, as defined by the United States Census Bureau, is an area consisting of two counties in North-Central West Virginia, anchored by the city of Morgantown. As of the 2020 census , the MSA had a population of 140,038.
The state of Washington levies its own, statewide B&O tax, separate from municipal taxes like Poulsbo's. If a business operates in a Washington city with a municipal B&O tax, it must file taxes to ...
B&O engines alongside the shops in Martinsburg, W.Va. on March 2, 1969. The Martinsburg shops were used until March 14, 1988 (a year after the B&O folded into CSX), when all local operations were transferred to other locations. On May 14, 1990, vandals set fire to wooden pallets in the East Roundhouse, nearly destroying the building.
Mountain Line Transit Authority is the public transportation operator serving Monongalia County, West Virginia, including Morgantown and the campus of West Virginia University. Mountain Line, officially the Monongalia County Urban Mass Transit Authority, operates 22 local bus routes in Monongalia County, and one intercity route to Pittsburgh ...
The Downtown Morgantown Historic District is a federally designated historic district in Morgantown, Monongalia County, West Virginia. The district, encompassing approximately 75 acres, has 122 contributing buildings and 2 contributing sites including commercial and public buildings, residences, and churches.