Business Registration

• Tax Base: Fee per Business Location
• Tax Rate: $30.00

Corporation Net Income

• Tax Base: Federal Taxable Income With Modifications Apportioned and Allocated to West Virginia
• Tax Rate: 6.5%

Severance

• Tax Base: Gross Receipts Attributable to Natural Resource Production
• Tax Rate: Coal: Various rates
  Timber: 0.00%
  Oil, Gas, Coalbed Methane: 5.00%

Additional Severance

• Tax Base: Natural Resource Production
• Tax Rate: Coal: 56¢ per ton
  Natural Gas and Coalbed Methane: 4.7¢ per MCF
  Timber: 2.78%

Business and Occupation

• Tax Base: Public Utility Services ¹
• Tax Rate: Water: 4.40%
  Natural Gas: 4.29%
  Other: 2.86%

• Tax Base: Street and Inter-Urban Electric Railways ¹
• Tax Rate: 1.40%

• Tax Base: Natural Gas Storage ¹
• Tax Rate: $0.05 per Net Dekatherm

• Tax Base: Electric Power Production ¹
• Tax Rate: Generally Capped at the Average Tax for the 1991 - 1994 Period

• ¹ Gross Receipts or units of activity

Health Care Provider

• Tax Base: Gross Receipts
• Tax Rate: 1.75% - 5.50%

Acute Care Hospital

• Tax Base: Gross Receipts
• Tax Rate: 0.72%

Insurance

• Tax Base: Gross Premiums
• Tax Rate: 3% - 5.5%