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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.
A coal miners house and family, 1946. McDowell County is a county in the State of West Virginia.As of the 2020 census, the population was 19,111. [2] Its county seat is Welch. [3]