Current as of January 01, 2020 | Updated by FindLaw Staff
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The telephone cooperative gross revenue tax shall be computed as follows:
(1) one percent of gross revenue for cooperatives that have furnished telephone service to consumers for less than five years as of December 31 of the preceding calendar year;
(2) two percent of gross revenue for cooperatives that have furnished telephone service to consumers for five years or longer as of December 31 of the preceding calendar year.
Cite this article: FindLaw.com - West Virginia Code Chapter 31. Corporations § 31-19-5. Authority may finance community infrastructure projects; loans to or bond purchases from counties and municipalities shall be subject to terms of loan or bond purchase agreements - last updated January 01, 2020 | https://codes.findlaw.com/wv/chapter-31-corporations/wv-code-sect-31-19-5/
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