"Business and Occupation Tax Return Form" - City of Charleston, West Virginia

This "Business and Occupation Tax Return Form" is a part of the paperwork released by the West Virginia Department of Revenue specifically for West Virginia residents.

The latest fillable version of the document was released on February 1, 2018 and can be downloaded through the link below or found through the department's forms library.

ADVERTISEMENT

Download "Business and Occupation Tax Return Form" - City of Charleston, West Virginia

340 times
Rate
(4.5 / 5) 20 votes
BUSINESS AND OCCUPATION TAX RETURN
CITY OF CHARLESTON
P.O. Box 7786
CHARLESTON, WV 25356
Phone: (304)348-8024
Fax: (304)347-1810
Pay online at:
www.charlestonwvpayments.com
THIS SECTION MUST BE COMPLETED
SEE REVERSE
ACCOUNT #:
TAX QUARTER:
FOR INSTRUCTIONS
BUSINESS NAME:
Revised 2/2018
ADDRESS:
PHONE#
COMPUTATION OF QUARTERLY TAX
CLASS
BUSINESS CLASSIFICATION
GROSS AMOUNT
RATE
TAX
CODE
MULTIPLIER
DUE
0.01
1
Value of Production of Natural Resources (1%)
0.005
3
Retailers (1/2 of one percent)
0.0015
4
Wholesalers (15/100 of one percent)
(sales &demand charges domestic
0.04
5
Electric Power Companies (4%)
purposes & commercial lighting)
(all other sales & demand
0.03
6
Electric Power Companies (3%)
charges)
0.03
7
Natural Gas Companies (3%)
0.04
8
Water Companies (4%)
0.02
9
All Other Public Utilities (2%)
0.02
10
Contracting* (2%)
(totals from worksheet on back)
0.005
11
Amusement (1/2 of one percent)
0.01
12
Service & All Other Business (1%)
0.01
13
Rents & Royalties (1%)
0.01
14
Banking & Other Financial Institutions (1%)
TOTAL TAX DUE
*If you are reporting contracting income, you must complete worksheet A on back of form.
OFFICE USE ONLY
PLEASE CHECK BOX IF ADDRESS
THIS RETURN WITH PAYMENT TO COVER TAX DUE MUST BE
HAS CHANGED.
RECEIVED WITHIN ONE MONTH FROM END OF PERIOD COVERED.
UNDER PENALTIES OF PERJURY, I DECLARE
THAT I HAVEEXAMINED THIS RETURN AND TO
THE BEST OF MY KNOWLEDGE AND BELIEF, IT
TYPE OR PRINT NAME AND TITLE OF PREPARER
IS TRUE, CORRECT AND COMPLETE.
X
A SERVICE FEE WILL BE CHARGED
FOR ALL RETURNED CHECKS.
PREPARER'S SIGNATURE AND DATE
SIGNATURE REQUIRED
BUSINESS AND OCCUPATION TAX RETURN
CITY OF CHARLESTON
P.O. Box 7786
CHARLESTON, WV 25356
Phone: (304)348-8024
Fax: (304)347-1810
Pay online at:
www.charlestonwvpayments.com
THIS SECTION MUST BE COMPLETED
SEE REVERSE
ACCOUNT #:
TAX QUARTER:
FOR INSTRUCTIONS
BUSINESS NAME:
Revised 2/2018
ADDRESS:
PHONE#
COMPUTATION OF QUARTERLY TAX
CLASS
BUSINESS CLASSIFICATION
GROSS AMOUNT
RATE
TAX
CODE
MULTIPLIER
DUE
0.01
1
Value of Production of Natural Resources (1%)
0.005
3
Retailers (1/2 of one percent)
0.0015
4
Wholesalers (15/100 of one percent)
(sales &demand charges domestic
0.04
5
Electric Power Companies (4%)
purposes & commercial lighting)
(all other sales & demand
0.03
6
Electric Power Companies (3%)
charges)
0.03
7
Natural Gas Companies (3%)
0.04
8
Water Companies (4%)
0.02
9
All Other Public Utilities (2%)
0.02
10
Contracting* (2%)
(totals from worksheet on back)
0.005
11
Amusement (1/2 of one percent)
0.01
12
Service & All Other Business (1%)
0.01
13
Rents & Royalties (1%)
0.01
14
Banking & Other Financial Institutions (1%)
TOTAL TAX DUE
*If you are reporting contracting income, you must complete worksheet A on back of form.
OFFICE USE ONLY
PLEASE CHECK BOX IF ADDRESS
THIS RETURN WITH PAYMENT TO COVER TAX DUE MUST BE
HAS CHANGED.
RECEIVED WITHIN ONE MONTH FROM END OF PERIOD COVERED.
UNDER PENALTIES OF PERJURY, I DECLARE
THAT I HAVEEXAMINED THIS RETURN AND TO
THE BEST OF MY KNOWLEDGE AND BELIEF, IT
TYPE OR PRINT NAME AND TITLE OF PREPARER
IS TRUE, CORRECT AND COMPLETE.
X
A SERVICE FEE WILL BE CHARGED
FOR ALL RETURNED CHECKS.
PREPARER'S SIGNATURE AND DATE
SIGNATURE REQUIRED
INSTRUCTIONS
1.
Determine your Business Classification(s) and corresponding rate(s) from the tax table.
2.
Determine you Charleston B&O taxable gross income for each of the classifications and enter it
in the appropriate box. (Contracting class instructions are listed below.)
3.
Determine your taxes due by multiplying the rate by the taxable income.
(example: $10,000 in gross taxable income times a service rate of 1.00% or .01 equals a B&O tax
due of $100). Failure to complete this form in its entirety and/or enclose your remittance will result
in your return being sent back to you.
4.
Sign the return. THIS RETURN IS INVALID UNLESS IT IS SIGNED.
5.
If your name and/or address printed on the form is incorrect, please mark through the incorrect information
and write the correct information in the open space.
6.
If your business or rental property has been closed or sold, please send a written statement
detailing the status of the business, the date of the change, and requesting the account be
closed or put on our inactive list.
7.
If your return is received after the due date, you will be sent a letter for penalties and interest due.
8.
Please make checks payable to: City of Charleston
9.
Mail payments and/or correspondence to: City Collectors Office, P.O. Box 7786, Charleston, WV 25356
10. If you have any questions, please call us at (304) 348-8024 or via email at www.charlestonwv.gov
Our office is open daily, Monday through Friday from 8:00 a.m. to 5:00 p.m., except holidays.
TO BE COMPLETED BY CONTRACTORS ONLY
TAX
TAX DUE
PROJECT NAME
GROSS TAX AMOUNT
RATE
2%
2%
2%
2%
2%
2%
2%
2%
2%
TOTALS
CONTRACTING INSTRUCTIONS
1.
Please complete one line for each project that you received payment
(if additional lines are needed please attach an additional letter).
2.
List the name of the project, the gross amount received and calculate the tax amount due.
3.
Transfer the total tax amount due to the front of the return in the contracting (class code 10) tax due
field.
Privacy Statement Act
Disclosure of a Social Security Number (SSN) to the City of Charleston is voluntary. If you do not wish to disclose your SSN, you may provide an
alternative identification number. The City of Charleston solicits this information pursuant to West Virginia Code § 8-13-13 and the Charleston City
Code. The City of Charleston will not disclose your SSN or any other information you provide to any other entity or party. The City of Charleston
requests this information to facilitate the verification of withholding and payment of service fees.
Revised 2/2018
ADVERTISEMENT
Page of 2