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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 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