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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.
Martinsburg is a city in and the county seat of Berkeley County, West Virginia, United States. [6] The population was 18,773 at the 2020 census , making Martinsburg the largest city in the Eastern Panhandle of West Virginia and the sixth-most populous city in the state.
In agriculture, a sprayer is a piece of equipment that is used to apply herbicides, pesticides, and fertilizers on agricultural crops. Sprayers range in size from man-portable units (typically backpacks with spray guns) to trailed sprayers that are connected to a tractor, to self-propelled units similar to tractors with boom mounts of 4–30 ...
The Baltimore and Ohio Related Industries Historic District comprises a portion of Martinsburg, West Virginia to either side of the Baltimore and Ohio Railroad line as it runs through the city. The district includes the Baltimore and Ohio Railroad Martinsburg Shops , a National Historic Landmark , and a variety of industrial and commercial ...
On Thursday, Oct. 14, 2021, the Martinsburg City Council adopted an ordinance establishing the Martinsburg Stormwater Utility.
The Hagerstown–Martinsburg metropolitan area, officially designated by the United States Office of Management and Budget (OMB) as Hagerstown–Martinsburg, Maryland–West Virginia Metropolitan Statistical Area (MSA), constitutes the primary cities of Hagerstown, Maryland; Martinsburg, West Virginia; and surrounding areas in three counties: Washington County, Maryland; Berkeley County, West ...
The Texas Department of Agriculture (TDA) is a state agency within the state of Texas, which is responsible for matters pertaining to agriculture, rural community affairs, and related matters. It is currently headed by Agriculture Commissioner Sid Miller , a Republican, who was reelected to a 3rd term in 2022.
Swan Pond Manor Historic District is a national historic district located near Martinsburg, Berkeley County, West Virginia, U.S.A.It encompasses 21 contributing buildings, one site, and one structure, over 2,465 acres.
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