W E S T V I R G I N I A DEPARTMENT OF REVENUE
• Tax Rate on Mining % of gross receipts 2 Origin of the State Severance Tax Renamed Business & Occupation Tax 1925 • Tax Rates on Mining with $10 000 Gross Income Exclusion Coal % of gross receipts Oil % Natural Gas % Limestone Sand & Other % Timber % 3 Origin of the State Severance Tax Business & Occupation Tax 1933 Changes