Charleston levies a business and occupation gross receipts tax under Chapter 10 of the City Code, with rates that vary by business classification such as retail, service, contracting, and manufacturing.
The Charleston business and occupation (B&O) tax is a gross receipts tax levied on most businesses operating within the city under Chapter 10 of the City Code, authorized by West Virginia Code Section 8-13-5. Rates vary by classification: retail, service, contracting, manufacturing, banking, public utilities, rentals, and amusements each carry their own percentage. Returns are typically filed monthly or quarterly with the city Finance Department. The tax is on gross income, not net profit, so even unprofitable businesses owe tax on receipts. Misclassification or under-reporting receipts can trigger audits and back assessments.
Operating without a B&O license, misclassifying activity to a lower rate, or under-reporting receipts can result in penalties, interest, and back-tax assessments by the city.
Charleston, WV
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Charleston, WV
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Charleston, WV
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Charleston, WV
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See how Charleston's business tax classification rules stack up against other locations.
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