Business And Occupation Tax Instruction Sheet printable pdf download

Business And Occupation Tax Instruction Sheet

CITY OF CHARLESTON, WV

OFFICE OF THE CITY COLLECTOR

915 Quarrier St., Suite 4

Charleston, WV 25301

Business and Occupation Tax Instruction Sheet

WHO IS REQUIRED TO FILE?

All persons who are engaged in business within the City of Charleston. You are required to

file a return with the City even if you maintain no office, place of business or warehouse within

the corporate limits but do make sales or perform services, activities, rentals or contracting

within said limits.

PLEASE NOTE THAT ALL BUSINESSES, INDIVIDUALS OR CONTRACTORS WHO

USUALLY CONDUCT TAXABLE ACTIVITY WITHIN THE CITY OF CHARLESTON,

BUT HAVE NO BUSINESS DURING THIS REPORTING PERIOD MUST WRITE “NO

BUSINESS CONDUCTED” ON THEIR RETURN AND FILE THIS IN THE NORMAL

MANNER.

WHEN IS THE RETURN DUE?

This return is due within one month following end of the taxable quarter. Quarterly payments are

due in April, July, October and January. Penalty and interest will be applied against any return

that is postmarked after these months.

WHAT IS THE INTEREST RATE?

The tax, if not paid when due, shall bear interest at the rate of 8% per annum from the date the

return is due.

WHAT ARE THE PENALTIES?

The penalty shall be 5% for the first month, or fraction thereof, and an additional 1% of the tax

for each succeeding month or fraction thereof.

WHAT IS GROSS INCOME?

Gross income means all income received, without any deductions, from business activities

within the city. For more specific information in regard to income and exemptions, please

contact the City Collector’s Office. The telephone number is (304)348-8024.

WHERE SHOULD PAYMENTS BE SENT?

Please make all remittance payments to:

City of Charleston

City Collector’s Office

915 Quarrier Street , Suite 4

Charleston, WV 25301

Business And Occupation Tax Instruction Sheet