"Business and Occupation Tax Return Form" - City of Huntington, West Virginia

This "Business and Occupation Tax Return Form" is a document issued by the West Virginia Tax Department specifically for West Virginia residents with its latest version released on March 1, 2015.

Download the up-to-date fillable PDF by clicking the link below or find it on the forms website of the West Virginia Tax Department.

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Download "Business and Occupation Tax Return Form" - City of Huntington, West Virginia

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Finance Division
Account #:
P.O. Box 1659
BUSINESS AND OCCUPATION
Huntington, WV 25717
TAX RETURN
Phone: (304) 696-5969
Fax: (304) 781-8350
CITY OF HUNTINGTON
Location of Business:
Filing Period Dates:
Business Name and Mailing Address:
Due Date:
Account #:
Account Renewal #:
COMPUTATION OF BUSINESS & OCCUPATION TAX
(SEE REVERSE SIDE FOR INSTRUCTIONS)
Gross Sales
Rate
Code
Business Classifications
Tax Due
Amount
Multiplier
Value of Production of Natural Resources (1%)
1
.01
$
2
Natural Gas in Excess of $5,000.00 (1%)
.01
3
Limestone or Sandstone Quarried or Mined (0.80%)
.008
4
Manufacturers (0%)
.00
5
Retailers, Restaurants, and Others (0.25%)
.0025
6
Wholesalers (0.15%)
.0015
Electric Power Companies
(sales and demand charges
7
.04
; Water Companies (4%)
domestic purposes)
Electric Power Companies
(all other sales and demand
8
.03
; Natural Gas Companies (3%)
charges)
9
All Other Public Utilities (2%)
.02
Contractors (total labor and materials) (2%)
10
.02
Complete Schedule C
11
Amusement (0.5%)
.005
12
Service and All Other Business (0.5%)
.005
Rents and Royalties (1%)
13
.01
Complete Schedule A
14
Small Loans and Industrial Loan Business (1%)
.01
Banking and Other Financial Businesses (1%)
15
.01
TOTAL TAX DUE
$
INTEREST: 8% per annum from due date until return paid.
PENALTIES: For late filing, ADD 5% of Tax Due ONE MONTH after quarter ending dates, plus 1.5%
for each succeeding month or fraction thereof, not to exceed a maximum of 25%.
TOTAL TAX DUE AND PAYABLE
$
I declare under penalties of perjury, that this return, including any accompanying schedules and statements, has been examined by me and to the
best of my knowledge and belief, is a true, correct, and complete return.
Prepared by
:
Signature:
Federal Tax ID Number:
(please print)
Date:
Phone:
Ext.
Email:
FORM CHANGE: CITY SERVICE FEE FORM WILL BE MAILED SEPARATELY.
Rev. 3/15
Finance Division
Account #:
P.O. Box 1659
BUSINESS AND OCCUPATION
Huntington, WV 25717
TAX RETURN
Phone: (304) 696-5969
Fax: (304) 781-8350
CITY OF HUNTINGTON
Location of Business:
Filing Period Dates:
Business Name and Mailing Address:
Due Date:
Account #:
Account Renewal #:
COMPUTATION OF BUSINESS & OCCUPATION TAX
(SEE REVERSE SIDE FOR INSTRUCTIONS)
Gross Sales
Rate
Code
Business Classifications
Tax Due
Amount
Multiplier
Value of Production of Natural Resources (1%)
1
.01
$
2
Natural Gas in Excess of $5,000.00 (1%)
.01
3
Limestone or Sandstone Quarried or Mined (0.80%)
.008
4
Manufacturers (0%)
.00
5
Retailers, Restaurants, and Others (0.25%)
.0025
6
Wholesalers (0.15%)
.0015
Electric Power Companies
(sales and demand charges
7
.04
; Water Companies (4%)
domestic purposes)
Electric Power Companies
(all other sales and demand
8
.03
; Natural Gas Companies (3%)
charges)
9
All Other Public Utilities (2%)
.02
Contractors (total labor and materials) (2%)
10
.02
Complete Schedule C
11
Amusement (0.5%)
.005
12
Service and All Other Business (0.5%)
.005
Rents and Royalties (1%)
13
.01
Complete Schedule A
14
Small Loans and Industrial Loan Business (1%)
.01
Banking and Other Financial Businesses (1%)
15
.01
TOTAL TAX DUE
$
INTEREST: 8% per annum from due date until return paid.
PENALTIES: For late filing, ADD 5% of Tax Due ONE MONTH after quarter ending dates, plus 1.5%
for each succeeding month or fraction thereof, not to exceed a maximum of 25%.
TOTAL TAX DUE AND PAYABLE
$
I declare under penalties of perjury, that this return, including any accompanying schedules and statements, has been examined by me and to the
best of my knowledge and belief, is a true, correct, and complete return.
Prepared by
:
Signature:
Federal Tax ID Number:
(please print)
Date:
Phone:
Ext.
Email:
FORM CHANGE: CITY SERVICE FEE FORM WILL BE MAILED SEPARATELY.
Rev. 3/15
SCHEDULE A – RENTAL PROPERTY
(Attach an additional sheet if necessary.)
No. of
Tenant Type:
Property Address
Gross Rent
Units
Commercial/Residential
Commercial
Residential
Commercial
Residential
Commercial
Residential
Commercial
Residential
Total Gross Rent
Carry total to Gross Sales Amount
(Code 13) on front of return
SCHEDULE C – CONTRACTING BUSINESS
(Attach an additional sheet if necessary.)
Check If Job
Project Name
Location
Gross Income
Is Completed
Total Gross Income This Period
Carry total to Gross Sales Amount
(Code 10) on front of return
Payments
Cash
Check No. _______________
Credit Card
Credit Card Payments (Circle One):
Discover
/
MasterCard
/
Visa
CARD NUMBER:
EXP. DATE:
SIGNATURE:
BILLING ZIP CODE:
Make checks payable to City of Huntington
SHOW AMOUNT PAID HERE: $
Instructions
1. Determine your Business Classification(s) and corresponding rate(s) from the table on front of return.
2. Determine your B&O total gross sales amount for each of the classifications and enter it in the appropriate box.
a. Gross sales is the total revenue received before any deductions or allowances.
b. Gross sales should not include Federal or State Excise and Sales Taxes.
3. Determine your taxes due by multiplying the gross sales amount by the rate multiplier. Example: $10,000 in retail
gross sales multiplied by the rate multiplier of .0025 (.25%) equals a B&O tax due of $25.00.
4. To avoid delinquent notices and tax assessments, indicate on the return if no reportable activity ($0.00 gross sales)
occurred during the filing period and return by the due date.
5. Sign the return.
6. If your name and/or address printed on the form is incorrect, please mark through the incorrect information and write
the correct information
7. DUE DATE: All returns are due 30 days after the end of the applicable filing period.
QUARTER END DATES: March 31, June 30, September 30 and December 31.
8. If your return is received after the due date, you will be sent a letter for penalties and interest due.
9. Mail payments to: B & O Tax Return, City of Huntington, P.O. Box 1659, Huntington, WV 25717. Pay in person:
800 Fifth Ave, Huntington, WV 25701, Room 20.
10. If you have any questions, please contact a Revenue Service Representative at (304) 696-5969.
Our office is open Monday through Friday from 8:00 a.m. to 4:30 p.m., except holidays.
FORM CHANGE: CITY SERVICE FEE FORM WILL BE MAILED SEPARATELY.
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