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Charleston, WV Local Taxes & Fees: Business Tax Classification (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Contracting classification
2% of gross income
Retail sales classification
0.5% of gross income
Wholesale sales classification
0.15% of gross income
Unclassified service business
1% of gross income
Manufacturing classification
reduced to 0% since 2014

Summary

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.

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.

Source: City of CharlestonView official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 56).

Full Breakdown

Sec. 110-51 imposes an annual privilege tax on gross income or gross proceeds, with the rate set by whichever classification in Sec. 110-52 through 110-60 fits the activity: contracting is taxed at 2%, retail sales at 0.5%, wholesale sales at 0.15%, natural resource production at 1%, manufacturing at a rate reduced to zero as of January 1, 2014, unclassified service businesses at 1%, banking/financial businesses at 1% of specified income, and public utilities from 2.35% up to 4%. Sec. 110-56 makes clear the form of a contract does not change its classification, contracting income must be reported as contracting regardless of how the parties label the deal.

Violations & Fines

Filing under the wrong classification, refusing to file the return required by Sec. 110-82, or filing a false B&O return to evade the tax is a misdemeanor under Sec. 110-34; the city collector can also revoke a delinquent taxpayer's business licenses and permits under Sec. 110-35.

Frequently Asked Questions

How do I know which classification applies to my business?
It follows the activity: contracting, retail sales, wholesale sales, service business, manufacturing, natural resource production, public utility, or banking each has its own rate under Sec. 110-51 through 110-60.
Can I report everything under one classification to simplify filing?
No. Sec. 110-56 requires contracting income to be reported as contracting regardless of contract form, and each taxable activity must be reported under its own classification on the B&O return.

Sources & Official References

Other rules in Charleston

Noise Ordinances: Barking DogsSome RestrictionsNoise Ordinances: Aircraft NoiseSome RestrictionsParking Rules: Loading ZonesSome RestrictionsParking Rules: Commercial & Oversized VehiclesSome RestrictionsFence Regulations: Fence Permit RequirementsSome RestrictionsAnimal Ordinances: Coyote ManagementSignificant Restrictions

All Charleston rules

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