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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 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 ...
The West Virginia state treasurer is the state's chief financial officer. [1] It is one of six constitutionally mandated offices. [ 2 ] Elected statewide for a four year term, the treasurer is responsible for overseeing state operating funds, monitoring state debt and performing banking and accounting duties in accordance with state law. [ 1 ]
To improve West Virginia's budget situation, he has proposed raising the state's revenue by $450 million, primarily by increasing the consumer sales tax, reinstituting the business and occupation (B & O) tax, and establishing a "rich man's" tax. [42] He also opposed plans to cut health and education spending. [43]
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The Knee Regulatory Research Center is a United States-based academic research center at West Virginia University. [1] [2] [3] Founded in 2016, the Knee Center provides information to the public about various issues within the sphere of state government regulation. [4] This includes occupational licensing, scope of practice, and certificate of ...
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