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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.
In the United States, the designation of Certified Public Accountant (CPA) is granted at state level. Individual CPAs are not required to belong to the American Institute of Certified Public Accountants (AICPA), although many do. NASBA acts primarily as a forum for the state boards themselves, as opposed to AICPA which represents CPAs as ...
Mark J. Nigrini, born in Cape Town, South Africa, is an Associate Professor of Accounting at the College of Business and Economics at West Virginia University in Morgantown, West Virginia. [ 1 ] Early life and education
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The Weirton–Steubenville, WV–OH Metropolitan Statistical Area, also known as the Upper Ohio Valley, is a metropolitan statistical area consisting of two counties in the Northern Panhandle of West Virginia and one in Ohio, anchored by the cities of Weirton and Steubenville.
Ohio County is a county located in the Northern Panhandle of the U.S. state of West Virginia, and forms part of the Wheeling metropolitan area. As of the 2020 census , the population was 42,425. [ 1 ]
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]
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