Form WV/BOT-301 "Annual Business & Occupation Tax Return for Utilities" - West Virginia

What Is Form WV/BOT-301?

This is a legal form that was released by the West Virginia State Tax Department - a government authority operating within West Virginia. Check the official instructions before completing and submitting the form.

Form Details:

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Download a printable version of Form WV/BOT-301 by clicking the link below or browse more documents and templates provided by the West Virginia State Tax Department.

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Download Form WV/BOT-301 "Annual Business & Occupation Tax Return for Utilities" - West Virginia

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STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P.O. Box 425
Charleston, WV 25322-0425
Name
Address
Account #:
City
State
Zip
WV/BOT-301
ANNUAL BUSINESS & OCCUPATION TAX RETURN FOR UTILITIES
rtL323 v.1-Web
Filing Period:
thru
Due Date:
Check if:
CONSOLIDATED
SEPARATE
FINAL
AMENDED
Person to contact
Name:
Phone:
E-mail:
concerning this return:
Enter Approved Annual Return Extended Due Date:
M
M
D
D
Y
Y
Y
Y
COLUMN 1
COLUMN 2
COLUMN 3
COLUMN 4
COL 5
COLUMN 6
LINE
BUSINESS CLASSIFICATION
GROSS INCOME
EXEMPTIONS (PAGE 2)
TAXABLE INCOME
RATE
TAX DUE
1D
Water Companies
.
.
.
.
4.40
2D
Natural Gas Companies / Toll Bridges
.
.
.
.
4.29
3D
Other Public Service/Utility Business
.
.
.
.
2.86
1.
Total Gross Tax (Sum of Column 6 above)
.
2.
Low Income Utility Credit (Attach Certification Received from PSC)
.
3.
Adjusted Tax (Line 1 minus Line 2)
.
4.
Less exemption of $500.00/year, $41.67/month, or $1.37/day not to exceed $500.00
.
5.
Net Amount of Tax (Line 3 minus Line 4)
.
6.
Total Estimated Payments Made for the Period Covered by this Return
.
7.
Balance of Tax Due (Line 5 minus Line 6)
.
8.
Non-waivable Interest
FOR INTERNAL
9.
Additions to Tax
USE ONLY
10.
Penalty for Underpayment of Estimated Tax
11.
Total Tax Due (From Line 7)
.
12.
Overpayment Amount (Line 6 minus Line 5)
.
13.
Amount of Line 12 to be Credited to Next Year's Tax
.
14.
Amount of Line 12 to be Refunded (Line 12 minus Line 13)
.
MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT
Tax Account Administration Div
P.O. Box 425, Charleston, WV 25322-0425
FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297
For more information visit our web site at: www.tax.wv.gov
B
1
6
0
6
1
6
0
1
W
File online at https://mytaxes.wvtax.gov
STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P.O. Box 425
Charleston, WV 25322-0425
Name
Address
Account #:
City
State
Zip
WV/BOT-301
ANNUAL BUSINESS & OCCUPATION TAX RETURN FOR UTILITIES
rtL323 v.1-Web
Filing Period:
thru
Due Date:
Check if:
CONSOLIDATED
SEPARATE
FINAL
AMENDED
Person to contact
Name:
Phone:
E-mail:
concerning this return:
Enter Approved Annual Return Extended Due Date:
M
M
D
D
Y
Y
Y
Y
COLUMN 1
COLUMN 2
COLUMN 3
COLUMN 4
COL 5
COLUMN 6
LINE
BUSINESS CLASSIFICATION
GROSS INCOME
EXEMPTIONS (PAGE 2)
TAXABLE INCOME
RATE
TAX DUE
1D
Water Companies
.
.
.
.
4.40
2D
Natural Gas Companies / Toll Bridges
.
.
.
.
4.29
3D
Other Public Service/Utility Business
.
.
.
.
2.86
1.
Total Gross Tax (Sum of Column 6 above)
.
2.
Low Income Utility Credit (Attach Certification Received from PSC)
.
3.
Adjusted Tax (Line 1 minus Line 2)
.
4.
Less exemption of $500.00/year, $41.67/month, or $1.37/day not to exceed $500.00
.
5.
Net Amount of Tax (Line 3 minus Line 4)
.
6.
Total Estimated Payments Made for the Period Covered by this Return
.
7.
Balance of Tax Due (Line 5 minus Line 6)
.
8.
Non-waivable Interest
FOR INTERNAL
9.
Additions to Tax
USE ONLY
10.
Penalty for Underpayment of Estimated Tax
11.
Total Tax Due (From Line 7)
.
12.
Overpayment Amount (Line 6 minus Line 5)
.
13.
Amount of Line 12 to be Credited to Next Year's Tax
.
14.
Amount of Line 12 to be Refunded (Line 12 minus Line 13)
.
MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT
Tax Account Administration Div
P.O. Box 425, Charleston, WV 25322-0425
FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297
For more information visit our web site at: www.tax.wv.gov
B
1
6
0
6
1
6
0
1
W
File online at https://mytaxes.wvtax.gov
EXEMPTIONS
LINE CODE
EXEMPTIONS
DESCRIPTION
Under penalties of perjury, I declare that I have examined this return (including accompanying schedules and statements), and to the
best of my knowledge and belief it is true and complete.
(Signature of Taxpayer)
(Name of Taxpayer - Type or Print)
(Title)
(Date)
(Person to Contact Concerning this Return)
(Telephone Number/E-mail)
(Signature of preparer other than taxpayer)
(Address)
(Date)
Please answer all questions:
1. If you purchased this business in the past twelve (12) months, give the previous owners full name and address:
2.
During the period covered by this return, did you:
a. Cease Business?
Sell or otherwise dispose of your business?
Exact Date
b. If business was sold, give exact name and address of new owner
3.
Address where your records are located
4.
Principal place of business in West Virginia
5.
Nature of business conducted. (Describe in Detail)
6.
Give name and account number of any additional business(es) operated in West Virginia by the reporting taxpayer
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