Form Wv/bot-301 - Annual Business And Occupation Tax Return For Utilities
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1
2STATE 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
rtL032 v 12 - Web
Taxpayers required to file electronically will no longer receive returns for the tax types subject to the mandatory requirement
by mail. Please visit for additional information.
Filing Period:
thru
Due Date:
Check if:
CONSOLIDATED
SEPARATE
FINAL
AMENDED
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
.
4D
Street, Interurban, Electric Railways
.
.
.
1.40
.
* (On or after July 1, 1987)
1.
Total Gross Tax (Sum of Column 6 above)
.
2a.
Low Income Utility Credit
.
2b.
West Virginia Capital Company Credit
.
3.
Total Credit (Add Lines 2a and 2b) Attach appropriate schedules
.
4.
Adjusted Tax (Line 1 less Line 3)
.
5.
Less exemption of $500.00/year, $41.67/month, or $1.37/day for period engaged in business
.
6.
Net Amount of Tax (Line 4 less Line 5)
.
7.
Total Estimated Payments Made for the Period Covered by this Return
.
8.
Balance of Tax Due (Line 6 less Line 7)
.
9.
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)
.
13.
Overpayment Amount (Line 7 minus Line 6)
.
14.
Amount of Line 13 to be Credited to Next Year's Tax
.
15.
Amount of Line 13 to be Refunded (Line 13 minus Line 14)
.
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:
File online at https://mytaxes.wvtax.gov
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