Form Wv/bot-301 - West Virginia Annual Business & Occupation Tax Return

Form Wv/bot-301 - West Virginia Annual Business & Occupation Tax Return - 2004

PAGE 1

2004WEST VIRGINIA ANNUAL BUSINESS & OCCUPATION TAX RETURN

WV/BOT-301

(Rev. 11/04)

Tax Year Beginning ____________________, 20_________, Ending __________________, 20________

FORM OF BUSINESS (CHECK ONE)

THE FIRST LINE OF THIS SECTION

IS YOUR ACCOUNT IDENTIFICA-

INDIVIDUAL

TION NUMBER. PLEASE REFER-

CORPORATION

ENCE ACCOUNT NUMBER ON COR-

RESPONDENCE.

PARTNERSHIP

ASSOCIATION

PLEASE CHANGE NAME AND AD-

TRUST

DRESS IF NOT CORRECT. IF YOU

QUIT BUSINESS, GIVE THE DATE,

JOINT VENTURE

NAME AND ADDRESS OF NEW

L L C

OWNERS.

CHECK IF:

CONSOLIDATED

FINAL

SEPARATE

AMENDED

COMPUTATION OF GROSS TAX

COLUMN 3

COL 5

LINE

COLUMN 1

COLUMN 2

COLUMN 4

COLUMN 6

LINE

EXEMPTIONS

RATE/

BUSINESS CLASSIFICATION

GROSS INCOME

TAXABLE INCOME

TAX

CODE

(FROM PAGE 2)

$100

Water Companies

4.40

(On or after July 1, 1987)

Natural Gas Companies,

4.29

Toll Bridges

(On or after July 1, 1987)

All Other Public Service or

2.86

Utility Business

(On or after July 1, 1987)

Street and Interurban

1.40

and Electric Railways

Total Gross Tax (Add Lines 1D through 4D)

Business Investment and Jobs Expansion, Corporate Headquarters

2a.

Relocation and Small Business Investment and Jobs Expansion Credit

Low Income Utility Credit

West Virginia Capital Company Credit

Total Credit (Lines 2a. through 2c.) Attach appropriate schedules

Adjusted Tax (Line 1 less Line 3)

Less exemption of $500.00 annually, $41.67 per month or $1.37 per day.

This exemption is allowed only for the period actually engaged in business.

Net Amount of Tax (Line 4 less Line 5)

Total Estimated Payments Made for the Period Covered by this Return

Balance of Tax Due (Line 6 less Line 7)

Non-waivable Interest

10.

Additions to Tax

11.

Penalty for Underpayment of Estimated Tax

12.

Total Tax and Late Filing Charges Due (Add Lines 8, 9, 10 and 11)

12.

If Line 7 is larger than Line 6, enter amount overpaid

13.

❏

Please check one:

Refund

Credit

Note : If you fail to designate credit or refund, the overpayment will be credited

DO NOT USE SPACE BELOW

Make check payable to: West Virginia State Tax Department

Mail to:

P. O. Box 425

Charleston, WV 25322-0425

For assistance call (304) 558-3333 or toll free 1-800-WVA-TAXS (982-8297)

Form Wv/bot-301 - West Virginia Annual Business & Occupation Tax Return - 2004

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