Form Wv/bot-300e - Business & Occupation Tax Estimate - West Virginia Page 4
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4WV/BOT-300E
(REV 1/97)
ELECTRIC POWER BUSINESSES
NAME__________________________________________________________________________________________________________________
IDENTIFICATION NUMBER____________________________________________________________PERIOD:________________________
SCHEDULE B
If your tax liability calculated under 11-13-2n (1) and (2) (kilowatt hour tax) exceeded the gross receipts tax calculated under 11-13-2d
and 2m in at least one month in 1994, then you must use Schedule B, Sections I and II.
Column 1
Column 2
Column 5
Column 3
Col. 4
SECTION I
Average Monthly
Exclusions
Average Monthly
Electric Power
Gross Generating
Multiplied
Taxable Capacity (KW)
$ Tax
(W. Va. Code § 11-13-2o)
Capacity (KW)
By 21/26
Tax
For lines 3 and 4a
Rate
(Lines 3 and 4)
(Lines 3 and 4a)
(Col. 1 less Col. 2)
($/kw)
Electric Power Generated or
22.78
1
Produced in West Virginia
Regardless of Place of Sale
Electric Power Generated or
Produced in West Virginia at
20.70
2
desulfurization units on or
after January 31, 1996
Electric Power Generated
22.78
from Gob or Mine Refuse
3
Available for Sale
a.
22.78
Electric Power Generated or
Produced in West Virginia
b. KWH Sold
4
with Sales and Demand
.0005
Charges Exceeding 200,000
Kilowatts per
c. Enter in Column 5 the lesser tax of 4a or 4b
Hour/Year/Customer
5
Gross Amount of Tax - Schedule B, Section I (Total of Lines 1, 2, 3 and 4c)
Column 5
Column 2
Col. 4
SECTION II
Column 1
Column 3
Amount of
$ Tax
Number of
Net
Electric Power Sold in West Virginia
Tax
Exclusions
Rate
Kilowatt Hours
Kilowatt Hours
NOT Generated or Produced in West
(Kilowatt Hours)
(KWH)
Virginia by Taxpayer
(W. VA. Code § 11-13-2o)
Electric Power Sold in West
Virginia but NOT Generated or
.0019
6
Produced in West Virginia by
Taxpayer
Electric Power NOT Generated or
Produced in West Virginia with
.0005
7
Sales and Demand Charges
Exceeding 200,000 Kilowatts per
Hour/Year/Customer
8
Gross Amount of Tax - Schedule B, Section II (Total of LInes 6 and 7)
9
LESS Credit for Electric Power Generation Tax Paid to Other States
10
Net Tax for Schedule B, Section II (Line 8 less Line 9)
11
Gross Amount of Tax - Schedule B, Section I Plus Section II (Line 5 plus LIne 10)
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