reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-26 - Municipal Business And Occupational Tax › Section 110-26-4 - Compilation Of Tax; Payment

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				Every person liable for municipal business and occupation taxes shall pay the
				same in quarterly estimated installments. Such estimated payments are due on or
				before the last day of the month following the taxable quarter. In other words,
				if a taxpayer keeps records and pays tax on a calendar year basis he will file
				quarterly estimated payments for his municipal business and occupation taxes.
				The installments and annual return shall be due on or before the dates provided
				by municipal ordinance.
4.2. If the
				municipal ordinance so provides and a taxpayer can reasonably expect his tax
				liability to be less than one hundred dollars ($100.00) for the taxable year,
				he does not have to file quarterly estimated installments and may file only an
				annual return.
4.3. The
				municipality, if it deems it necessary to ensure payment of the tax, may
				require estimated payments for periods of shorter duration than quarter year
				periods.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-26 - Municipal Business And Occupational Tax › Section 110-26-5 - Return And Remittance By Taxpayer

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Annual return.
5.1.1. Every taxpayer shall, on or before the
				expiration of one month after the end of the tax year, file a municipal
				business and occupation tax return for the entire taxable year. The return must
				show the gross proceeds of sales or gross income of business, trade or calling,
				and the taxpayer must compute the amount of tax chargeable against him. Such
				return must be signed by the taxpayer.
5.1.2. For a taxpayer maintaining records and
				paying taxes on a calendar year basis unless otherwise provided by municipal
				ordinance, the annual return is due on or before January 31 of the following
				year. The annual return is filed at the close of the taxable year and replaces
				the fourth quarterly estimate. The annual return is a recompilation of the
				three quarterly estimates and the fourth quarter's business. It provides a
				medium for making such adjustments on the quarterly estimates as may be
				necessary.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-26 - Municipal Business And Occupational Tax › Section 110-26-12 - Jurisdiction To Impose A Municipal Business And Occupation Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1. Authority to
				impose tax. -- The governing body of a municipality shall have plenary power
				and authority to enact an ordinance imposing a municipal business and
				occupation tax upon any business activity or occupation for which the State
				imposed its business and occupation tax prior to July 1, 1987, which is engaged
				in or carried on within the corporate limits of the municipality pursuant to
				the provisions of W. Va. Code '8-13-5.
12.2. Nexus. -- Generally, for a municipality
				to impose its municipal business and occupation tax upon a particular taxpayer,
				that taxpayer must have sufficient contacts within the corporate limits of the
				municipality to sustain the municipality's taxing jurisdiction over the
				taxpayer.
For example, in instances where services are performed
				  entirely within a municipality or where contracting activities are engaged in
				  within a municipality sufficient nexus exists for a municipality to impose its
				  municipal business and occupation tax.
12.3. Activity must take place inside
				municipality. -- In addition to the nexus requirement, the taxpayer must engage
				in the business activity within the municipal limits for the municipality to
				impose its municipal business and occupation tax.
12.3.1. Production of natural resources is
				deemed to occur in the municipality if the natural resource is severed within
				the municipal limits. Severance is deemed to occur as follows:
12.3.1.1. Coal being surface mined is severed
				at its physical location prior to removal.
12.3.1.2. Coal from an underground mine is
				severed at the portal where it is reduced to possession at the
				surface.
12.3.1.3. Limestone or
				sandstone which is quarried is severed at the physical location prior to
				removal.
12.3.1.4. Limestone or
				sandstone which is mined from underground is severed at the portal where it is
				reduced to possession at the surface.
12.3.1.5. Oil and gas are severed at the
				wellhead.
12.3.1.6. Timber, sand
				and gravel, and other natural resource products are severed at their physical
				location prior to removal, except in the case of underground mining in which
				circumstance severance occurs at the portal where it is reduced to possession
				at the surface.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-26 - Municipal Business And Occupational Tax › Section 110-26-13 - Business Activity Subject To Municipal Business And Occupation Tax In More Than One Municipality

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1.
				In those instances where manufacturing occurs at a facility which is located in
				two or more municipalities, the gross proceeds of sale subject to the municipal
				business and occupation tax shall be divided between the municipalities in
				which the facility is located by applying a ratio corresponding to the square
				footage of the facility and its attendant real property, including but not
				limited to, parking, warehouses, offices, etc., located in the respective
				municipalities. This rule shall apply only in those instances where a single
				facility is situated astride municipal boundaries.
In these instances where the manufacturing process is
				  conducted at multiple facilities the taxpayer is to apply the apportionment
				  formula in Section 2b.5.2.1 or Section 2b.5.2.2 of these regulations for
				  determining the amount of gross proceeds of sale subject to a municipality's
				  business and occupation tax where a product is only partially manufactured in a
				  municipality.
13.2. In
				those instances where sales of tangible personal property or the provision of
				services occur at a business location which is located astride a municipal
				boundary, each municipality is entitled to tax the gross proceeds of sale in a
				ratio corresponding to the square footage of the business location's real
				property located in the respective municipalities. The square footage of all
				real property of the business location shall include but not be limited to,
				parking, showrooms, warehouses, offices, etc., at a particular business
				location.
13.3. In those instances
				where a project subject to the privilege on contracting is located astride a
				municipal boundary each municipality may impose its business and occupation tax
				only upon that portion of the gross proceeds of sale, as is represented by the
				ratio of the square footage of the project located within each
				municipality.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-26 - Municipal Business And Occupational Tax › Section 110-26-14 - Procedure And Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
A municipality shall assess the amount of tax, penalties and
				  interest within three years of the date the return was filed. In the case of a
				  false or fraudulent return filed with intent to evade tax, or in case no return
				  is filed, the municipality may assess at any time.
Claim for refund must be filed within three years after the
				  due date of the return in respect of which the return was filed, or within two
				  years of the date the tax was paid, whichever period expires later. Should no
				  return have been filed by the taxpayer, the claim for refund must be filed
				  within two years from the time the tax was paid.
The ordinance of a municipality imposing a business and
				  occupation or privilege tax shall provide procedures for the assessment and
				  collection of such tax, similar to those procedures in W. Va. Code
				  '11-10-1 et
				  seq. and shall conform with such provisions as they relate to waiver of
				  penalties and additions to tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-26 - Municipal Business And Occupational Tax › Section 110-26-15 - Maximum Rates

Current through Register Vol. XLI, No. 28, July 12, 2024
Municipalities are not permitted to create their own
				  classifications of business activities but instead must rely on those in
				  existence on July 1, 1987 prior to the expiration of the State of West
				  Virginia's business and occupation tax. The municipality is authorized to
				  impose its municipal business and occupation tax at any rate the governing body
				  chooses within such classifications up to the following maximums within each
				  classification:
(See Table 1 at the end of this
				  regulation.)
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-26 - Municipal Business And Occupational Tax › Section 110-26-16 - Reciprocal Exchange Agreements

Current through Register Vol. XLI, No. 28, July 12, 2024
Pursuant to the authority granted in W. Va. Code
				  '11-10-5d(i),
				  the Department of Tax and Revenue may enter into a reciprocal exchange
				  agreement with a municipality providing for the disclosure to the municipality
				  of State sales tax information, primarily consisting of liquor sales tax and
				  sales tax information from single location businesses. This information is
				  similar to the information necessary for the municipality to determine
				  municipal business and occupation tax on sales by such businesses. The
				  reciprocal exchange agreement shall provide for disclosure only for the purpose
				  of, and only to the extent necessary in, the administration of the tax laws,
				  and shall be disclosed only to those individuals listed in the agreement. State
				  officers and employees include municipal officers and employees, who shall be
				  subject to those penalties provided for unlawful disclosures by officers and
				  employees of the State as set forth in W. Va. Code
				  11-10-5d(c).
				  Such disclosures shall in no case include federal tax returns.
TABLE 1:
RATE
Production ('11-13-2a)
$100
Coal $ 1.00
Sand & gravel (not mined or quarried)
3.00
Oil, blast furnace slag
3.00
Natural gas in excess of $5,000
6.00
Limestone or sandstone quarried or mined
1.50
Timber
1.50
Other natural resource products
2.00
Manufacturing ('11-13-2b)
.30
Business of selling tangible property ('11-13-2c)
Retailers
.50
Wholesalers
.15
Public service or utility business ('11-13-2d)
Electric light and power companies (sales and demand
						  charges, domestic purposes and commercial lighting)
4.00
Water companies
4.00
Electric light and power companies (all other sales
						  and demand charges)
3.00
Natural gas companies, Toll bridges
3.00
All other public service or utility business
2.00
Contracting ('11-13-2e)
2.00
Amusements ('11-13-2g)
.50
Service business or calling ('11-13-2h)
1.00
Rentals, royalties, fees or otherwise ('11-13-2i)
1.00
Small loan and industrial loan businesses ('11-13-2j)
1.00
Banking and other financial business ('11-13-2k)
1.00
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-27 - Service Of Notice › Section 110-27-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule sets forth the interpretation, practice and procedure established by the
				West Virginia State Tax Department concerning service of notice, electronically
				or by certified mail, of particular assessments, notices, statements of account
				or other Tax Department documents administered under Chapter 11, Article 10 of
				the West Virginia Code.
1.2.
				Authority. -- W. Va. Code §
									11-10-5.
1.3. Filing Date. -- Oct 14, 2010.
1.4. Effective Date. -- Nov 1,
				2010.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-27 - Service Of Notice › Section 110-27-2 - Service of Notice

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1.
				Subject to Service Rules. The following Tax Department Documents are subject to
				the service of notice requirements outlined in this rule.
2.1.a. Notice of Assessments. All notices of
				assessments shall be subject to the notice requirements of this rule.
2.1.b. Certain Business Registration
				Certificate Documents. All denials, revocations, and refusals to renew a
				Business Registration Certificate shall be subject to the notice requirements
				of this rule.
2.1.c. Certain Refund
				Documents. All denials of refunds, denials of interest, denials of claims for
				refund, and rejections of refund shall be subject to the notice requirements of
				this rule.
2.1.d. Amended Return
				Not Processed. All notices of Amended Returns that are not processed shall be
				subject to the notice requirements of this rule.
2.1.e. Other Required Documents. All
				documents required by the United States, or any agency, authority, commission
				or instrumentality of the United States, to be sent by certified mail shall be
				subject to the notice requirements of this rule to the extent this rule is in
				compliance with such requirements.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-28 - Municipal Sales and Service and Use Tax Administration › Section 110-28-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule explains and clarifies administrative and procedural
				requirements and characteristics of municipal sales and use taxes imposed under
				the provisions of W. Va. Code §
									8-1-5a and W. Va. Code §
									8-13C-1,
et seq
.
				This rule also incorporates the changes to administration fees and
				administration funds set forth in W. Va. Code §
									11-10-27, as amended by Enrolled
				CS HB 4461 during the 2022 Regular Legislative Session.
1.1.1. In recognition of:
1.1.1.a. The experience, knowledge, and
				technical, and legal expertise of the Tax Department;
1.1.1.b. The computer and logistical systems
				currently operated and maintained by the Tax Department;
1.1.1.c. The auditing and revenue processing
				resources of the Tax Department; and
1.1.1.d. The obvious cost efficiency and
				operational efficiencies of placing municipal sales and use tax administration
				under the exclusive authority of the Tax Department.
1.1.1.e. The Legislature has determined that
				the preeminent interest of all municipal sales and use tax jurisdictions is
				best served by empowerment of the Tax Commissioner, by law, to hold, maintain
				and exercise sole authority to administer the municipal sales and use
				tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-28 - Municipal Sales and Service and Use Tax Administration › Section 110-28-3 - Tax Base

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Any
				municipal sales and use tax imposed under the authority granted by W. Va. Code
				§
									8-1-5a and W. Va. Code §
									8-13C-1,
et seq.,
is subject to the following:
3.1.1. The base
				of a municipal sales and use tax imposed shall be identical to the base of the
				consumers sales and service tax imposed pursuant to W. Va. Code §
										11-15-1,
et seq.,
on sales made and services rendered and on the use of tangible personal
				property, custom software or taxable services within the boundaries of the
				municipality, subject to the following:
3.1.1.a. Except for the exemption provided in
				W. Va. Code §
											11-15-9f, all exemptions and
				exceptions from consumers sales and service tax apply to a municipal sales and
				use tax;
3.1.1.b. Sales of gasoline
				and special fuel are not subject to a municipal sales and use tax;
3.1.1.c. Sales of motor vehicles taxable
				under W. Va. Code §
											11-15-3c are not subject to a
				municipal sales and use tax; and
3.1.1.d. Sales that are exempt, as otherwise
				provided by law, are not subject to the municipal sales and use tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-28 - Municipal Sales and Service and Use Tax Administration › Section 110-28-5 - Remittance of Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. No profit
				shall accrue to any person as a result of the collection of the municipal sales
				and use taxes regardless of the fact that the total amount of taxes collected
				may be in excess of the amount for which a person would be liable by the
				application of the levy set forth in the municipal ordinance imposing the tax,
				not to exceed one percent, to the gross proceeds of that person's sales. The
				total of all municipal sales and use taxes collected by any person shall be
				returned and remitted to the Tax Commissioner.
5.2. Any person who is required to collect
				and remit the state consumers sales and service tax or the use tax and who was
				also required to pay the taxes on purchases of tangible personal property or
				services for use or consumption in that person's business may use one of the
				following procedures when paying the municipal sales and use tax collected to
				the Tax Commissioner. The person:
5.2.1. May
				separately remit the amount collected and pay the amount due and owing on
				purchases made using the direct pay permit procedure.
5.2.2. May credit the amount of tax paid on
				purchases for which an exemption is claimed against the amount of tax collected
				and
5.2.2.a. If the amount collected is
				greater than the amount of tax paid on exempt purchases, the person shall remit
				the difference to the Tax Commissioner; or
5.2.2.b. If the amount of tax paid on exempt
				purchases is greater than the amount collected, the person may seek a refund or
				credit for the difference as provided by law.
5.2.3. Shall use the same means to collect
				and remit municipal sales and use tax as the person uses to collect and remit
				the state consumers sales and service tax and use tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-28 - Municipal Sales and Service and Use Tax Administration › Section 110-28-6 - Appeals, Standards and Jurisdiction

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. The Office of Tax Appeals has exclusive
				and original jurisdiction to hear appeals arising from issues set forth in
				section 6.3 of this rule for which the Tax Commissioner has administration,
				enforcement and collection responsibility under W. Va. Code §
									8-1-5a,
et seq.
,
				W. Va. Code §
									8-13C-1,
et seq.
,
				W. Va. Code §
									11-10-11c and W. Va. Code §
									11-10-27.
6.1.1. The Office of Tax Appeals may not hear
				challenges, disputes or other issues relating to the periodic cost recovery fee
				or any aspect of the Tax Commissioner's fee imposition authorized by statute
				and addressed in this rule.
6.1.2.
				The Office of Tax Appeals may not hear challenges, disputes or other issues
				relating to the amount of money distributed to any municipality pursuant to W.
				Va. Code §
										8-1-5a and W. Va. Code §
										8-13C-1,
et seq.
,
				or the provisions of this rule or to the methodology of calculating,
				determining or allocating any such money.
6.1.3. The Office of Tax Appeals may not hear
				challenges, disputes or other issues relating to the methodology for
				calculating or determining the periodic cost recovery fee, or the amount of the
				periodic cost recovery fee, or application of the periodic cost recovery fee as
				an offset against net tax revenues.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-28 - Municipal Sales and Service and Use Tax Administration › Section 110-28-7 - Quarterly distribution of collections; Periodic cost recovery fee; Fund administration

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1.
				The Tax Commissioner shall distribute allocable revenues collected during each
				calendar quarter to each revenue generating municipality no later than the 15th
				business day of the month following the close of the quarter in which the tax
				was remitted to the Tax Department. Timely distribution has occurred when the
				Tax Department issues the request for transfer to the State Treasurer. The Tax
				Commissioner has fulfilled the responsibility for distribution of allocable
				revenues upon issuance of the request for transfer to the State Treasurer.
7.1.1. Each municipality shall record and
				account for distributions of the taxes administered under this rule on the
				books and records of the municipality as a single discrete payment. No
				expenditure, cost or offset shall be recorded or accounted for by the
				municipality for refunds, the periodic cost recovery fee, adjustments for
				filing errors, adjustments for payment errors, and similar adjustments. The
				municipality effectuates the municipal sales and use tax only pursuant to
				statutory authorization. Under that statute, the Tax Commissioner is designated
				as the sole administrator of the taxes collected and distributed under this
				rule. Therefore, all costs, charges, refunds, offsets, adjustments and fees are
				considered to be administered at the Tax Department level of the
				process.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-28 - Municipal Sales and Service and Use Tax Administration › Section 110-28-8 - Notification; Effective Date of tax

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. A municipality that imposes a municipal
				sales and use tax, and any municipality that changes the rate of the tax shall
				notify the Tax Commissioner at least 180 days before the date the municipal
				sales and use tax takes effect or the change in the rate of tax takes effect.
				However, the effective date for payment and collection of the tax shall begin
				either on the July 1 next succeeding the 180 days' notice to the Tax
				Commissioner of the imposition of the taxes or the change in the rate of the
				taxes, or on the January 1 next succeeding the 180 days' notice to the Tax
				Commissioner of the imposition of the taxes or the change in the rate of the
				taxes.
8.1.1. For example, if the information
				required by section 8.2. of this section heading is provided to the Tax
				Commissioner at the end of December of 2023, the sales and use tax adopted by
				the municipality will be collected by the Tax Commissioner beginning July 1,
				2024.
8.1.2. For example, if the
				information required by section 8.2 of this section heading is provided to the
				Tax Commissioner at the end of May of 2023, the sales and use tax adopted by
				the municipality will be collected by the Tax Commissioner beginning January 1,
				2024.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-29 - Special Reclamation Tax Credit › Section 110-29-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. - This
				legislative rule sets forth the procedures and requirements for administration
				of the special reclamation tax credit as authorized by W. Va. Code §
									22-3-11(g)(2)(A).
1.2. Authority. -West Virginia Code
				§§ 22-3-11(h).
1.3.
				Filing Date. -
1.4. Effective Date.
				-
1.5. Applicability. - The special
				reclamation tax credit is available to qualified operators for taxable years
				beginning on or after July 12, 2013.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-29 - Special Reclamation Tax Credit › Section 110-29-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. Unless the
				context in which used clearly requires a different meaning, the definitions
				contained in W. Va. Code §§
									22-3-3 and
				38 C.S.R. 2 § 2 apply to this rule, in addition to those definitions set
				forth below.
2.2. "Act." - means
				the West Virginia Surface Coal Mining and Reclamation Act codified at W. Va.
				Code §
									22-3-1 et
				seq. and the rules promulgated under it.
2.3. "Bond forfeited mine site" means a mine
				site at which the Department of Environmental Protection has revoked a mine
				permit and forfeited the associated bond in accordance with W. Va. Code §
									22-3-17(b).
2.4. "Qualified operator" means the person
				that obtains a permit under the Act to mine coal and perform reclamation on a
				bond forfeited mine site and that qualifies for the special reclamation tax
				credit.
2.5. The "Secretary" means
				the Secretary of the Department of Environmental Protection or his or her
				designee.
2.6. "Tax Commissioner"
				means the chief executive officer of the State Tax Division or his or her
				designee.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-29 - Special Reclamation Tax Credit › Section 110-29-3 - Tax Credit Authorized; Effective Date; Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Effective July 12, 2013, W. Va. Code
				§
									22-3-11
				authorizes a tax credit for reclamation and remediation at bond forfeiture
				sites when performed to the standards of the permit and the Act.
3.2. In accordance with W. Va. Code
				§§
									22-3-11a
				and 23-3-11(g)(2)(C), the tax imposed by West Virginia Code § 22-3-11 and
				the tax credit authorized under it are administered under W. Va. Code §
									11-10-1
et
				seq.
3.3. The special
				reclamation tax credit shall first apply to a particular taxpayer for the first
				taxable year (as determined for federal income tax purposes) beginning on or
				after July 12, 2013.
3.3. The tax
				credit may only be taken against the special reclamation tax imposed under W.
				Va. Code §
									22-3-11.
3.3.a. The credit may not be applied to
				offset any other tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-29 - Special Reclamation Tax Credit › Section 110-29-4 - Application for and Amount of Tax Credit

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. If an operator applies for an Article 3
				permit or enters into a reclamation agreement with the Department of
				Environmental Protection for a bond forfeited mine site, the Secretary shall
				certify to the Tax Commissioner the project costs, as shown in the records of
				the Secretary, that would have been spent from the Special Reclamation Fund and
				the Special Reclamation Water Trust Fund on the subject bond forfeited mine
				site.
4.2. At the conclusion of
				each calendar year the qualified operator reclaims the bond forfeited mine site
				pursuant to either an Article 3 permit or a reclamation agreement, the
				qualified operator may apply to the Tax Commissioner for the special
				reclamation tax credit. Before the qualified operator can receive the tax
				credit, the Secretary shall certify to the Tax Commissioner the amount of
				reclamation work completed pursuant to the Article 3 permit or reclamation
				agreement and the resultant amount of credit to be granted.
4.3. The amount of tax credit granted to the
				qualified operator shall be determined using the project costs the Secretary
				previously certified to the Tax Commissioner for the subject bond forfeited
				mine site.
4.4. The application for
				the tax credit by the authorized operator will be on a form approved by the Tax
				Commissioner and filed at the same time and manner as the special reclamation
				tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-29 - Special Reclamation Tax Credit › Section 110-26-5 - Ineligibility for Tax Credit; Limitation of Tax Credit

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1 The qualified operator must be in good
				standing with the Tax Commissioner before receiving or claiming any credit. For
				the purposes of this rule, "good standing" means that the qualified operator
				has filed all required tax returns and related reports and that every tax
				administered under the West Virginia Tax Procedure and Administration Act
				imposed on the qualified operator has been provided for or paid.
5.2 A qualified operator that held an Article
				3 permit for the bond forfeited mine site that was revoked by the Secretary and
				its bond forfeited, is not eligible for the special reclamation tax credit
				earned as a result of performing reclamation on the subject bond forfeited mine
				site.
5.3 Beginning in the year in
				which the Tax Commissioner issues a certification of tax credit to a qualified
				operator, the following rules apply:
5.3.a
				The qualified operator may use the credit to offset its payment of or liability
				for the special reclamation tax for the tax year.
5.3.b If any credit remains after application
				of the credit as provided in subsection 5.3.a., the remaining credit may be
				claimed only by any related entity, as that term is defined in W.Va. Code
				§
										11-24-3a,
				that engages in a unitary business, as that term is defined in W.Va. Code
				§
										11-24-3a,
				with the qualified operator. Provided, that the qualified operator is in good
				standing as provided in section 5.1. of this rule.
5.3.c If any credit remains after application
				of subsections 5.3.a and 5.3.b, the credit may be carried forward for use in
				future tax years in the same manner as provided in this subsection, until no
				credit is remaining.
5.3.d The
				credit is not refundable, it may not be carried back to a prior tax year and
				may not be transferred except as provided in subdivision 5.3.b. of this
				rule
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-29 - Special Reclamation Tax Credit › Section 110-29-6 - General Procedure and Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Requirements to Claim the Tax Credit. --
				To claim a tax credit, the qualified operator shall comply with The Act and
				this rule and shall timely provide complete and accurate forms, returns,
				schedules and other information required by the Tax Commissioner or the
				Secretary.
6.2. Applicability of
				Various Tax Laws. -- Application of this credit and eligibility for this credit
				shall not affect or abrogate application of the provisions of the Act; and the
				following articles of chapter eleven of the Code of West Virginia: Article 10,
				"The West Virginia Tax Procedure and Administration Act;" Article 12, "Business
				Registration Tax;" Article 12B, "Minimum Severance Tax," Article 13A,
				"Severance and Business Privilege Tax Act;" Article 13V, "Workers' Compensation
				Debt Reduction Act;" Article 21, "Personal Income Tax;" Article 24,
				"Corporation Net Income Tax," and rules issued pursuant to those statutes, with
				respect to any qualified operator to the extent that it is subject to the
				provisions of those laws.
6.3.
				Maintenance of Records. A qualified operator shall maintain the records
				required to verify the validity of its eligibility for the tax credit and the
				accuracy of the amount of the tax credit claimed. The Tax Commissioner may deny
				the tax credit to a qualified operator who fails to maintain the records
				provided in this subsection.
6.4.
				The qualified operator is subject to audit by the Tax Commissioner or his or
				her designee.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-35 - Charitable Raffle Boards And Games › Section 110-35-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These regulations clarify and implement state law as it relates to the sale of
				charitable raffle boards and games authorized by W. Va. Code '47-23-1 et
				seq.
1.2. Authority. -- W. Va. Code
				'47-23-11.
1.3. Filing Date. -- April 20, 1994
1.4. Effective Date. -- May 1, 1994
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-35 - Charitable Raffle Boards And Games › Section 110-35-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in these regulations and unless the context clearly
				  requires a different meaning. The following terms shall have the meaning
				  ascribed herein, and shall apply in the singular or in the plural.
2.1. "Commissioner" means Tax Commissioner of
				the State of West Virginia, or his delegate.
2.2. "Retail value" means the actual
				consideration paid to the wholesaler by the retailer for any charitable raffle
				board or game.
2.3. "Person" means
				any individual, association, society, incorporated or unincorporated
				organization, firm, partnership, limited liability company or other
				nongovernmental entity or institution.
2.4. "Retailer" means every person engaged in
				the business of making retail sales in the State of West Virginia of raffle
				chances except a charitable or public service organization authorized to
				conduct raffles pursuant to W. Va. Code '47-21-3.
2.4.1. An organization conducting raffles
				pursuant to W. Va. Code '47-21-3
				is one that is prohibited from awarding any single prize with a value in excess
				of one thousand dollars ($1,000.00). Additionally, the cumulative total gross
				proceeds from all raffle occasions held by such an organization during any
				calendar year may not exceed seven thousand five hundred dollars
				($7,500.00).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-35 - Charitable Raffle Boards And Games › Section 110-35-3 - Fees

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Wholesalers or
				distributors of charitable raffle boards and games to retailers shall be
				licensed and a license fee in the amount of five hundred dollars ($500.00)
				shall be paid to the Commissioner by each wholesaler or distributor for an
				annual license.
3.1.1. A single license fee
				of five hundred dollars ($500.00) shall be paid to the Commissioner regardless
				of whether a person is engaged in multiple activities, e.g. manufacturing,
				packaging, preparing, repackaging, wholesaling and distributing charitable
				raffle boards and games.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-35 - Charitable Raffle Boards And Games › Section 110-35-4 - No Fee on Charitable Raffle Boards and Games by Municipalities or Other Governmental Subdivisions

Current through Register Vol. XLI, No. 28, July 12, 2024
No municipality or governmental subdivision may levy any
				  excise or other tax or fee requiring charitable raffle boards or games to be
				  stamped, or requiring licenses for sale thereof, other than licenses which may
				  be imposed as a result of licenses provided for in W. Va. Code '11-12-1 et
				  seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-35 - Charitable Raffle Boards And Games › Section 110-35-7 - Surety Bonds Required; Release of Surety; New Bond

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Wholesalers and distributors will be
				required to file a continuous surety bond when ordered to do so by the Tax
				Commissioner.
7.1.1. The Tax Commissioner may
				order the filing of a continuous surety bond where non-compliance with the
				requirements of article twenty-three, chapter forty seven of the West Virginia
				Code has occurred or the financial instability of the wholesaler or distributor
				has been documented.
7.1.2. Upon
				notification of the completion of the filing of a surety bond an annual notice
				of renewal, only, is required. The surety must be authorized to engage in
				business within this State. The bond shall be conditioned upon faithfully
				complying with the provisions of W. Va. Code '47-23-1 et seq. and
				these regulations, and the filing of the returns and payment of all fees
				prescribed by said W. Va. Code '47-23-1 et
				seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-35 - Charitable Raffle Boards And Games › Section 110-35-7a - Requirement of Wholesalers and Distributors to be Licensed to do Business in State; Resident Agent Requirement

Current through Register Vol. XLI, No. 28, July 12, 2024
7a.1. In addition to being licensed in
				accordance with W. Va. Code '47-23-3 and Section 3 of
				these regulations, any wholesaler or distributor supplying charitable raffle
				boards or games to retailers in this State must be registered to do business in
				this State pursuant to the provisions of W. Va. Code '11-12-1 et
				seq.
7a.2. Nonresidents otherwise
				complying with the provisions of Article 47-23 may be licensed as wholesalers
				or distributors of charitable raffle boards or games upon designating to the
				Tax Commissioner a resident agent upon whom notices, orders or other
				communications issued pursuant to such article may be served and upon whom
				process may be served.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-35 - Charitable Raffle Boards And Games › Section 110-35-8 - How Fee Paid; Reports Required; Due Date; Records to be Kept; Inspection of Records and Stocks; Examination of Witnesses, Summons, etc

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. The retail value fee imposed by W. Va.
				Code '47-23-3 and these
				regulations shall be paid by each licensed wholesaler or distributor to the
				Commissioner on or before the twentieth day of April, July, October and January
				for the immediately preceding three calendar months.
8.2. The measure of the fee on the retail
				value of charitable raffle boards and games shall be determined by multiplying
				the total amount of the retail value of all charitable raffle boards and games
				sold by wholesalers or distributors to retailers during the said three-month
				period by twenty percent (20%).
8.3. The fee imposed on the retail value of
				charitable raffle boards and games shall be in addition to the Consumers Sales
				and Service Tax imposed by W. Va. Code '11-15-1
				et seq. and collected by wholesalers or distributors on sales to retailers who
				do not furnish a West Virginia sales tax exemption certificate (CST-280) to the
				wholesaler or distributor.
8.4. All
				fees due and owing to the Commissioner by reason of W. Va. Code '47-23-1 et seq. and
				these regulations, if paid after the due dates required by Section 47-23-8 and
				this section, shall be subject to the provisions of W. Va. Code '11-10-1 et
				seq., (the West Virginia Tax Administration and Procedures Act).
8.5. Each wholesaler or distributor shall
				provide with each quarterly payment of fees a return covering the business
				transacted in the previous three calendar months and providing such other
				information as the Commissioner may deem necessary for the ascertainment or
				assessment of the required fee. Such return shall be signed under penalty of
				perjury on such forms as the Tax Commissioner may prescribe and the wholesaler
				or distributor shall at the time of filing remit all fees owed or due.
8.5.1. All returns prescribed in W. Va. Code
				'47-23-8
				and this section are required, although a fee might not be due nor any business
				transacted for the period covered by the return.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-35 - Charitable Raffle Boards And Games › Section 110-35-9 - Penalty for Failure to File Return When No Fee Due; Crimes; Other Offenses; Penalties; Seizures of Illegal Boards and Games; Disposition

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. In the case of
				any failure to make or file a return on the date prescribed when no fee is due,
				unless it be shown that such failure was due to reasonable cause and not due to
				willful neglect, W. Va. Code '47-23-9
				imposes a penalty of twenty-five dollars ($25.00) for each month or fraction
				thereof that the failure continues.
9.2. If any person:
9.2.1. Makes any false entry upon an invoice
				or with intent to evade the fee presents any such false entry for the
				inspection of the Commissioner;
9.2.2. Prevents or hinders the Commissioner
				from making a full inspection of any place where charitable raffle boards or
				games subject to the fee are sold or stored or prevents or hinders the full
				inspection of any required invoices, books, records or papers;
9.2.3. Sells any charitable raffle boards or
				games in this State on which the applicable fee or tax has not been
				paid;
9.2.4. Being a retailer in
				this State, fails to produce on demand by the Commissioner invoices of all
				charitable raffle boards and games purchased or received by him within three
				years prior to such demand, unless upon satisfactory proof it is shown that
				such nonproduction is due to providential or other causes beyond his
				control;
9.2.5. Being a retailer in
				this State, purchases or acquires charitable raffle boards and games from any
				person other than a licensed wholesaler or distributor;
That person shall in accordance with the terms of W. Va. Code
				  '47-23-9
				  be guilty of a misdemeanor.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-35 - Charitable Raffle Boards And Games › Section 110-35-11 - Administration; Rule-Making, Required Verification

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. Every charitable raffle board or game
				printed for use in this State is required to bear on each ticket in each such
				board or game verification as defined in Section 2 of these regulations. The
				Commissioner may waive this requirement on a temporary basis and for a stated
				period of time for any such manufacturer that can clearly establish that
				substantial hardship will result from immediate compliance: Provided, That such
				a manufacturer must also obtain from the Commissioner approval to use an
				agreed-upon alternate form of verification for the period of time of the
				waiver.
11.2. The Commissioner
				shall deny an application for a license if he finds that the issuance thereof
				would be in violation of the provisions of W. Va. Code '47-23-1 et seq. or
				these regulations.
11.3. The
				Commissioner may suspend, revoke or refuse to renew any license issued
				hereunder for a material failure to maintain required records or file required
				reports required if the Commissioner finds that said failure will substantially
				impair the Commissioner's ability to administer the provisions of laws and
				regulations relating to charitable raffle boards and games.
11.4. The burden of proof in any
				administrative or court proceeding is on the applicant to show cause why a
				charitable raffle boards or games wholesaler's or distributor's license should
				be issued or renewed and on the licensee to show cause why its license should
				not be revoked or suspended.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-35 - Charitable Raffle Boards And Games › Section 110-35-12 - Severability

Current through Register Vol. XLI, No. 28, July 12, 2024
If any provision of these regulations or the application
				  thereof shall for any reason be adjudged by any court of competent jurisdiction
				  to be invalid, such judgment shall not affect, impair or invalidate the
				  remainder of these regulations, but shall be confined in its operation to the
				  provision thereof directly involved in the controversy in which such judgment
				  shall have been rendered and the applicability of such provision to other
				  persons or circumstances shall not be affected thereby.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-35 - Charitable Raffle Boards And Games › Section 110-35-13 - General Procedure and Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
Each and every provision of W. Va. Code '11-10-1 et
				  seq. shall apply to the fees imposed by W. Va. Code '47-23-1 et seq. with
				  like effect as if applicable only to those fees.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These regulations clarify and implement state law as it relates to property,
				goods and services purchased by preneed cemetery companies and contracts for
				services to be rendered by such companies.
1.2. Authority. -- W. Va. Code
				''5F-2-2(a)(11) and 5F-1-1(a)(1).
1.3. Filing Date. -- April 20,
				1994.
1.4. Effective Date. -- May
				1, 1994.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-36 - Preneed Cemetery Companies › Section 110-36-3 - Information Filing; Fees, Compliance Agent

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. On or after July 1, 1993 and to the
				extent one of the exemptions in Section 4 of these regulations does not apply,
				no person, partnership, firm or corporation may engage in the business of
				operating a cemetery company in this state without having first paid to the Tax
				Commissioner an annual registration fee in the amount of two hundred dollars
				($200.00), and filing with the Tax Commissioner on the form specified certain
				information which shall include the names and addresses of all officers, owners
				and directors of the cemetery company and the name of the designated compliance
				agent. The cemetery company shall notify the Tax Commissioner of any changes in
				the information required to be filed within ninety (90) days of the date on
				which the change occurs.
3.2. A new
				filing shall also be required if there is a change in the ownership of the
				cemetery company or if there is a change in the name of the compliance agent
				designated by the cemetery company. The cemetery company shall pay to the Tax
				Commissioner an additional fee of one hundred dollars ($100.00) when reporting
				any such changes.
3.3. All fees
				collected under the authority of W. Va. Code '35-5B-1 et seq. and
				these regulations shall be deposited in the "Cemetery Company Account" created
				in the State Treasury.
3.3.1. Amounts
				collected which are found from time to time to exceed the funds needed may be
				transferred to other accounts or funds and redesignated for other purposes by
				appropriation of the Legislature.
3.3.2. Funds in this account shall be
				expended upon appropriation of the Legislature by the Secretary of Tax and
				Revenue in connection with the administration of W. Va. Code '35-5B-1 et seq. and
				these regulations.