Beginning each July 1 the City collects annual Business and Occupation Taxes. This tax is collected from any person conducting business with the corporate limits of the City of Martinsburg. The tax is based on the gross amount of income of each business.
Listed below is a breakdown of the rate schedule for the Business and Occupation Taxes:
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A. Gross sales value production: Coal Limestone or Sandstone, quarried or mined, blast furnace slag Natural Gas Sand, Gravel or other Mineral, nor quarried or mined, and oil, blast furnace slag Other Natural Resource Product B. Gross Sales Value manufactured Products C. Gross Sales of Retailers and Others Gross Sales of Wholesalers and Jobbers D. Gross Sales Public Utilities, Street, Interurban and Electric Railways Electric Light and Power Companies (Domestic & Commercial Use) Electric Light and Power Companies (other purposes) Natural Gas Companies All other public utilities E. Gross Sales Contracting Business F. Gross Sales Loan Companies G. Gross Sales Amusement Business H. Gross Sales Service Business or Callings I. Gross Sales - Rents, Royalties, etc. |
Rate per $100 1.00 1.50 6.00 3.00 2.00 .12 .42 .12 1.00 4.00 3.00 3.00 2.00 1.03 .82 .50 .82 .82 |
Business and Occupation Taxes are due during the month following the end of each quarter. If taxes are delinquent the City has the right to charge a 5% penalty after thirty days and 1% for each succeeding month of fraction thereof. Interest will be charged at a rate of .67% after thirty days plus .67% for each succeeding month or fraction thereof.
For more information on City Business and Occupation Taxes you may call the Finance Department at
(304) 264-2131.
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