Form Wv/bot-300e - Business & Occupation Tax Estimate - West Virginia Page 2
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4WV/BOT-300E
ELECTRIC POWER BUSINESSES
(REV 1/97)
NAME___________________________________________________________________________________________________
IDENTIFICATION NUMBER___________________________________________________PERIOD:_______________________
SCHEDULE A
Taxpayers who paid gross receipts tax for each month in 1994 calculate under 11-13-2d or 2m and under 2o and pay the greater of
the two.
In Schedule A, sections I, II and III, tax is calculated for each type of electric service by subtracting the amount of exclusions from
Column 1, (when applicable) and multiplying the result by the corresponding tax rate.
Column 1
SECTION I
Column 2
Column 3
Column 5
Col. 4
Gross
Electric Power Producers
Amount of
Taxable
% Tax
Income
Income
and/or Distributors
Exclusions
Tax
Rate
Sales and Demand Charges
for all Domestic Purposes and
.04
1
Commercial Lighting:
Producer (11-13-2d)
Sales and Demand Charges for
All Domestic Purposes
2
and Commercial Lighting:
.03
Distributor (11-13-2d)
.04
Dom a.
Sales of Generated Electric
Power NOT Taxed as Public
3
Exp
b.
.04
Utility: Producer (11-13-2m)
Sales and Demand Charges
Exceeding 200,000 Kilowatts
4
.02
per Hour/Year/Customer
(11-13-2d & 2m)
5
Gross Amount of Tax - Schedule A (Total of Lines 1, 2, 3a, 3b and 4)
Column 2
Column 5
Col. 4
Column 1
Column 3
SECTION II
Average Monthly
Exclusions
$ Tax
Average Monthly
Taxable Capacity
Electric Power
Col. 1 Multiplied by
Rate
Tax
Gross Generating
(KW)
W. Va. Code § 11-13-2o
21/26
($/kw)
Capacity (KW)
(For Lines 8 and 9a
(Lines 8 and 9a)
(Lines 8 and 9)
Col. 1 less Col. 2)
Electric Power Generated or
Produced in West Virginia
6
22.78
Regardless of Place of Sale
Electric Power Generated or
Produced in West Virginia at
7
desulfurization units on or after
20.70
January 31, 1996
Electric Power Generated from
8
Gob or Mine Refuse Available for
22.78
Sale
a.
Electric Power Generated or
22.78
Produced in West Virginia with
Sales and Demand Charges
b. KWH Sold
9
.0005
Exceeding 200,000 Kilowatts per
Hour/Year/Customer
c. Enter in Column 5 the lesser tax of 9a or 9b
Gross Amount of Tax - Schedule A, Section II (Total of lines 6, 7, 8 and 9c)
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