Business and Occupation Tax

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
• Instructions

• BOT-301 Annual Business and Occupation Tax Return for Utilities
• Instructions

Electric Power Producers Forms

• BOT-300E Business and Occupation Tax Estimate for Electric Power
• Instructions

• BOT-301E Annual Business and Occupation Tax Return for Electric Power
• Instructions

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, Sewer, and Water Utilities Rate Reduction Credit

• Schedule I-EPP Credit for Industrial Expansion or Revitalization – Electric Power Producers
• Instructions

• Schedule I-EPP Property List - Itemization of Property Purchased for Industrial Expansion or Revitalization - Electric Power Producers

• EOTC-A Application for West Virginia Economic Opportunity Tax Credit. For Investments Placed Into Service On or After January 1, 2003.

• EOTC-1 Schedule EOTC-1 Economic Opportunity Tax Credit (For periods after January 1, 2015)
• Instructions

• NGRET-1 Application of Tax Credit from the Natural Gas Jobs Retention Act

Underpayment of Estimated Tax Penalty Worksheets:

• UETP-M Monthly Underpayment of Estimated Tax Penalty Worksheet
• Instructions

• UETP-Q Quarterly Underpayment of Estimated Tax Penalty Worksheet
• Instructions