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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.
West Virginia Board of Education; West Virginia Higher Education Policy Commission; West Virginia Council for Community and Technical College Education; West Virginia Department of Education and the Arts. West Virginia Division of Culture and History; West Virginia Division of Rehabilitation Services; West Virginia Department of Environmental ...
Foreign corporation is a term used in the United States to describe an existing corporation (or other type of corporate entity, such as a limited liability company or LLC) that conducts business in a state or jurisdiction other than where it was originally incorporated. [1]
This reform combined the business license, organization code certificate, and tax registration certificate into a single document called the "Three-in-One" business license, featuring a unique 18-digit identifier for every business called the Unified Social Credit Code. Building on the success of the "Three-in-One" reform, China combined the ...
For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation. [1] This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing the form, a default classification applies.
The primary responsibility of the secretary is to serve as the chief election officer. The "work horse" of the office is the business and licensing division, which registers, licenses, and keeps a database of all businesses, corporations, charities, notaries public, private investigators, and sports agents operating within West Virginia.
West Virginia Capitol Building. The Government of West Virginia is modeled after the Government of the United States, with three branches: the executive, consisting of the Governor of West Virginia and the other elected constitutional officers; the legislative, consisting of the West Virginia Legislature which includes the Senate and the House of Delegates; and the judicial, consisting of the ...
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 ...