W. Va. Code R. § 110-13-3

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-13-3 - Exemptions

3.1. Monthly exemptions from tax. - Each taxpayer shall be granted an exemption in every case of forty-one dollars and sixty-seven cents ($41.67) per month of business and occupation tax. From the total taxes due the monthly exemption of forty-one dollars and sixty-seven cents ($41.67) per month is deducted. Inasmuch as the law grants each person a monthly exemption of forty-one dollars and sixty-seven cents ($41.67) per month, only one exemption per tax period can be claimed even though that person may conduct more than one business.

3.2. Business exempt by specific statutes.

3.2.1. Public service district for water and sewage services. Public service districts for water and sewage services organized in compliance with the provisions of W. Va. Code '16-3-1 et seq., entitled, "Public Service Districts for Water and Sewage Services," are exempt from the payment of the business and occupation tax. This is an exemption provided by specific statute and is only available to those public service districts that have complied with all the requirements as set forth in W. Va. Code '16-3-1 et seq.

3.2.2. Municipal waterworks. - Waterworks in the State of West Virginia which are organized by a municipal corporation in compliance with the provision of W. Va. Code '8-12-1 et seq., entitled, "Waterworks," are exempt from the payment of the business and occupation tax. This is an exemption provided by specific statute and is only available to those municipal waterworks that have complied with all requirements as set forth in W. Va. Code '8-12-1 et seq.

3.2.3. Municipal combined waterworks and sewage systems. - Waterworks and sewage systems in the State of West Virginia which are organized or operated by a municipal corporation in compliance with the provisions of W. Va. Code '8-13-1 et seq., entitled Combined Waterworks and Sewage Systems, are exempt from the payment of the business and occupation tax. This is an exemption provided by specific statute and is only available to those municipal waterworks and sewage systems that have complied with all the requirements as set forth in W. Va. Code '8-13-1 et seq.

3.2.4. Municipal and sanitary district sewage works. - Sewage works in the State of West Virginia which are organized or operated by any municipal corporation or sanitary district in compliance with the provisions of W. Va. Code '16-13-1 et seq., entitled, "Sewage Works of Municipal Corporations and Sanitary Districts", are exempt from the payment of the business and occupation tax. This is an exemption provided by specific statute and is only available to those sewage works of municipal corporations and sanitary districts that have complied with all the requirements as set forth in the aforecited provisions of the Code.

W. Va. Code R. § 110-13-3