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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.
Digital goods are software programs, music, videos or other electronic files that users download exclusively from the Internet. [1] Some digital goods are free, others are available for a fee. The taxation of digital goods and/or services, sometimes referred to as digital tax and/or a digital services tax, is gaining popularity across the globe.
Land value taxation (i.e. property tax applied only to the unimproved value of land) has a long history in the United States dating back from Physiocrat influence on Thomas Jefferson and Benjamin Franklin. It is most famously associated with Henry George and his book Progress and Poverty (1879), which argued that because the supply of land is ...
Median household income and taxes. Most local governments in the United States impose a property tax, also known as a millage rate, as a principal source of revenue. [ 1 ] This tax may be imposed on real estate or personal property. The tax is nearly always computed as the fair market value of the property, multiplied by an assessment ratio ...
West Virginia is a landlocked state in the Southern and Mid-Atlantic regions of the United States. [ note 2 ] It is bordered by Pennsylvania to the north and east, Maryland to the east and northeast, Virginia to the southeast, Kentucky to the southwest, and Ohio to the northwest. West Virginia is the 10th-smallest state by area and ranks as the ...
According to Apartment Advisor, in West Virginia, Kansas, and Arkansas the median rent for a one-bedroom is $725, $755, and $825, respectively. That’s significantly lower than the national ...
For other jurisdictions, see Poll tax (disambiguation). Poll taxes in the United States is the history of the use of poll tax (tax of a fixed sum on every liable individual, without reference to income or resources) across the US. Poll taxes had been a major source of government funding among the colonies and states which formed the United States.
Randolph County is the largest by area at 1,040 square miles (2,694 km 2), and Hancock County is the smallest at 83 square miles (215 km 2). [ 8 ] Kanawha County contributed land to the founding of 12 West Virginia counties [ 12 ] and has the largest population (174,805 in 2023). Wirt County has the smallest population (5,000 in 2023). [ 13 ]