§11-27-37. Contingent Increase in Rates of Certain Health Care Provider Taxes
(a) Increase in rates of certain provider taxes. — Notwithstanding any provision of this code to the contrary: (1) The rate of the tax imposed by section four of this article on providers of ambulatory surgical centers shall be two and thirty-six hundredths percent of the gross receipts received or receivable by providers on and […]
§11-27-38. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals
(a) In addition to the rate of the tax imposed by 11-27-9 and 11-27-15 of this code on providers of inpatient and outpatient hospital services, there is imposed on certain eligible acute care hospitals an additional tax of 75 one-hundredths of one percent on the gross receipts received or receivable by eligible acute care hospitals […]
§11-27-39. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals to Increase Practitioner Payment Fee Schedules
(a) In addition to the rate of the tax imposed by 11-27-9, 11-27-15, and 11-27-38 of this code on providers of inpatient and outpatient hospital services, there shall be imposed on certain eligible acute care hospitals an additional tax of 0.13 percent on the gross receipts received or receivable by an eligible acute care hospital […]
§11-27-28. Records
(a) Every person liable for reporting or paying any tax under this article shall keep such records, receipts, invoices and other pertinent papers in such forms as the Tax Commissioner may require. (b) Every person liable for reporting or paying any tax under this article shall keep such records for not less than three years […]
§11-27-29. General Procedure and Administration
Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter applies to the taxes imposed by this article, except as otherwise expressly provided in this article, with like effect as if that act were applicable only to the taxes imposed by this article and […]
§11-27-20. Double Taxation Prohibited
(a) No health care provider shall be required to report gross receipts derived from furnishing a health care item or service under more than one section of this article which imposes a tax. (b) Gross receipts derived from furnishing a health care item or service to a patient shall be taxed only one time under […]
§11-27-21. Apportionment of Gross Receipts
When a service is rendered partially in this state and partially in another state, gross receipts attributable to such service shall be allocated or apportioned in accordance with uniform rules promulgated by the Tax Commissioner.
§11-27-22. Accounting Periods and Methods of Accounting
(a) General rule. — For purposes of the tax imposed by this article, a taxpayer's taxable year shall be the same as taxpayer's taxable year for federal income tax purposes. If taxpayer has no taxable year for federal income tax purposes, then the calendar year shall be taxpayer's taxable year under this article. (b) Change […]
§11-27-23. Time for Filing Returns and Other Documents
(a) Annual return. — Every person subject to a tax imposed by this article shall file an annual return with the Tax Commissioner. Returns made on the basis of a calendar year shall be filed on or before the thirty-first day of January following the close of the calendar year. Returns made on the basis […]
§11-27-24. Payment of Estimated Tax
(a) General rule. — Every person subject to a tax imposed by this article must make estimated tax payments for a taxable year in which such person's tax liability can reasonably be expected to exceed $50 per month. Eleven twelfths of such person's estimated tax liability must be remitted in monthly installment payments during that […]