Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52Business Resources Greater Greenbrier Chamber of Commerce (304)645-2818 Greenbrier Valley Economic Development Corporation (304)497-4300 West Virginia Jobs Investment Trust West Virginia Department of Commerce West Virginia Small Business Development Center (304)558-2960; 1(888)982-7232 State government forms, regulations, tax information and other business resources Wage and hour regulations West Virginia Secretary of State’s Office Small Business Administration USDA Rural Development Loan Program Major State Business Taxes CORPORATION NET INCOME TAX The Corporation Net Income Tax is federal taxable income with WV adjustments; three-factor apportion- ment formula (property, payroll, and double-weighted sales factors; see tax publication TSD-100 for more information) for multistate businesses. The Corpora- tion Net Income Tax is a tax on the West Virginia taxable income of every domestic or foreign corpora- tion which enjoys the benefits and protections of the government and laws in the State of West Virginia or derives income from property, activity or other sources in West Virginia. BUSINESS REGISTRATION/REGISTRATION OF CORPORATIONS Businesses are required to obtain a business registration certificate from the State Tax Department before engaging in any business activity. The fee is $30 per location and valid for two years. All domestic and foreign corporations are required to register with the West Virginia Secretary of State. Source: WV State Tax Department Publication TSD- 100 and Greater Greenbrier Chamber of Commerce | 31