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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.
The U.S. state of West Virginia has 55 counties. Fifty of them existed at the time of the Wheeling Convention in 1861, during the American Civil War, when those counties seceded from the Commonwealth of Virginia to form the new state of West Virginia. [1] West Virginia was admitted as a separate state of the United States on June 20, 1863. [2]
West Virginia coal exports declined 40% in 2013, representing a decrease of $2.9 billion in export sales. [31] West Virginia is the largest coal producer east of the Mississippi River, and accounts for 10% of the nation's production. It leads the nation in coal production from underground mines, and has the nation's second largest reserves ...
Burnsville is a town in Braxton County, West Virginia, United States, at the confluence of the Little Kanawha River and Saltlick Creek. [5] The population was 401 at the 2020 census . Burnsville was incorporated in 1902 by the Circuit Court and named for Captain John Burns who operated the first sawmill in that section of the state and who ...
Calhoun County is a county in the U.S. state of West Virginia. As of the 2020 census, the population was 6,229, [1] making it the third-least populous county in West Virginia. Its county seat is Grantsville. [2] The county was founded in 1856 and named for South Carolina politician John C. Calhoun.
The Parkersburg–Vienna metropolitan area, officially the Parkersburg–Vienna, WV Metropolitan Statistical Area as defined by the United States Census Bureau, [1] is an area consisting of two counties in West Virginia, anchored by the cities of Parkersburg and Vienna.
Barbour County is a county in north central West Virginia, United States.At the 2020 census, the population was 15,465. [5] The county seat is Philippi, [6] which was chartered in 1844.
As of the 2020 census, the population was 6,143, [1] making it the second-least populous county in West Virginia. Its county seat is Franklin . [ 2 ] The county was created by the Virginia General Assembly in 1788 [ 3 ] from parts of Augusta , Hardy , and Rockingham counties and was named for Edmund Pendleton (1721–1803), a distinguished ...