Local Taxes & Fees in Charleston, WV (2026)
1 verified local taxes & fees rules for Charleston, West Virginia, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Charleston's business and occupation tax splits every business into a classification, contracting, retail, wholesale, service, manufacturing, natural resources, utilities, or banking, and each classification carries its own gross-income tax rate under the city code.
Charleston B&O Tax Rate Varies By Business Type
Some RestrictionsSec. 110-51(a)
There are hereby levied and imposed and shall be collected annual privilege taxes, against the persons, on account of the business and other activities and in the amounts to be determined by the application of rates against values or gross income or gross proceeds as set forth in sections 110-52 to 110-60, inclusive.
Looking for Kanawha County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Charleston city rules.
Local Taxes & Fees in Kanawha County →