Business And Occupation Tax Instruction Sheet (Page 2 of 2) in pdf

Business And Occupation Tax Instruction Sheet Page 2

CITY OF CHARLESTON, WV

OFFICE OF THE CITY COLLECTOR

915 Quarrier St., Charleston, WV 25301

BUSINESS AND OCCUPATION TAX RESPONSIBILITY

The purpose of this letter is to familiarize anyone involved with construction/contracting

activities on a private, individual homeowner project, or those involve in construction

projects on a larger scale of their B&O tax responsibility to the City of Charleston.

The Code of the City of Charleston, Article III, Section 6-113, authorizes the city to

charge the Business and Occupation tax rate of 2% of the total contracted amount to

the contractor or contractors working on a project, whether they are a general contractor

or a sub-contractor.

This tax is due and payable each quarter unless otherwise

specified by the City Collector (Article III, Section 6-121). If any contractor or sub-

contractor hired by an individual homeowner/property owner or general contractor does

not pay the required Business and Occupation tax, then that individual or company

becomes liable for any unpaid B&O tax, which will include penalty and interest.

When considering hiring anyone for contracting purposes, it is advised that you contact

this office to see if their name appears on our tax register. You may call this department

anytime between 8:00 a.m. and 5:00 p.m. Monday through Friday except for holidays.

The telephone number is (304)348-8024.

Business And Occupation Tax Instruction Sheet Page 2