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Business And Occupation Tax Instruction Sheet - Office Of The City Collector, City Of Charleston

OFFICE OF THE CITY COLLECTOR

Business and Occupation Tax Instruction Sheet

WHO IS REQUIRED TO FILE?

All persons 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

USUSALLY CONDUCT TAXABLE ACTIVITY WITHIN THE CITY OF CHARLESTON,

BUT HAVE NO BUSINESS DURING THIS REPORTING PERIOD, MUST WRITE ON

THEIR RETURN – “NO BUSINESS CONDUCTED” – AND FILE THE RETURN IN A

NORMAL MANNER.

WHEN IS THE RETURN DUE?

This return is due within one month from the end of the taxable quarter. Penalty and

interest will be applied against any return which is not filed on time.

INTEREST?

The tax, if not paid when due, shall bear interest at the rate of eight percent per annum

from the date that the return is due.

PENALTIES?

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

each succeeding month or fraction thereof.

GROSS INCOME?

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

activity within the city.

For more specific information in regards to income and

exemptions, please contact the City Collector’s Office at 304-348-8024.

PAYMENTS?

Please make your remittance payments to:

City of Charleston

City Collector’s Office

P.O. Box 2749

Charleston, WV 25330

AUDITS?

If your books and records have been subjected to a field examination by representatives

of the Tax Department, State of West Virginia, during the past several years, it is your

obligation to IMMEDIATELY NOTIFY THE CITY OF CHARLESTON of such action and

provide all information in regard to such final audit finding. If, as a result of the audit, an

Business And Occupation Tax Instruction Sheet - Office Of The City Collector, City Of Charleston