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A Business and Occupation Tax is imposed on any persons(s) engaging or continuing with the state in any public service or utility business, except railroad, railroad car, express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship and motor carriers.
Public Service or Utility Business Forms
BOT-300 Business and Occupation Tax Estimate for Public Service or Utility Business
BOT-301 Annual Business and Occupation Tax Return for Utilities
Electric Power Producers Forms
BOT-300E Business and Occupation Tax Estimate for Electric Power
BOT-301E Annual Business and Occupation Tax Return for Electric Power
Synthetic Fuels Forms
BOT-300F Business and Occupation Tax Return for Synthetic Fuels
Gas Storage Forms
BOT-300G Business and Occupation Tax for Gas Storage
Schedules
Schedule L Electric, Natural Gas, and Water Utilities Rate Reduction Credit
Schedule I-EPP Industrial Expansion or Revitalization Credit
EOTC-A Application for West Virginia Economic Opportunity Tax Credit. For Investments Placed Into Service On or After January 1, 2003.
EOTC-1 Economic Opportunity Tax Credit
NGRET-1 Application of Tax Credit from the Natural Gas Jobs Retention Act
Underpayment of Estimated Tax Penalty Worksheets
Monthly
UETP-MW Monthly Underpayment of Estimated Tax Penalty Worksheet
UETP-MI Instructions for Calculating the Monthly Underpayment of Estimated Tax Penalty
Quarterly
UETP-QW Quarterly Underpayment of Estimated Tax Penalty Worksheet
UETP-QI Instructions for Calculating the Quarterly Underpayment of Estimated Tax Penalty