Business & Occupation Tax

PUBLIC NOTICE:
City of Fairmont’s ordinance no. 1655, with an effective date of October 8, 2015, provides for the imposition, administration, collection and enforcement of a Consumers Sales and Service Tax and a Complimentary Use Tax of 1% on state taxable sales. This legislation is effective July 1, 2016.

Also effective July 1, 2016, the City is reducing the Business and Occupation Tax rate on Retail sales from $0.39/$100 of gross receipts to $0.35/$100 of gross receipts.

Also effective July 1, 2016, the City is eliminating the Business and Occupation Tax on the Wholesale category and eliminating the Business and Occupation Tax on the Manufacturing category.
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There is a tax charged on gross revenues of every entity conducting business within the corporate limits of this municipality. The rate, per $100.00 of gross revenue, varies by business classification as detailed below.

* See Business and Occupation Tax: Part 7 of Article 763 of the City Code.
* See Business & Occupation Tax Administrative Rules


*See Business and Occupation Tax Form- Quarterly
*See Business and Occupation Tax Form- Monthly
*See Business and Occupation Tax Form- Annually 


PUBLIC NOTICE:

Under Home Rule, City of Fairmont’s ordinance no. 1654, with an effective date of October 8, 2015, offers taxpayers Business and Occupation Tax credits in four categories. Taxpayers can use forms available on this website to make application to the Finance Director. More information is available on the application and reporting forms or by calling the B&O Tax Manager at 304-366-6212 ext. 323. The four categories are as follows:
1) New or Expanded Business and Job Creation Tax Credit
2) Re-Occupancy of a Vacant Structure Tax Credit
3) Historic District Tax Credit
4) Anniversary Tax Credit
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In order to encourage the location of new or expanded business within the corporate limits of Fairmont, a tax credit is offered to such businesses who meet the criteria.

*See Part 7 of Article 761.12 of the City Code
*See Application for Tax Credit.

Pay B&O Taxes.

Contact Us

  1. Business and Occupation Tax Dept.


    Email

    200 Jackson St.
    J. Harper Meredith Building
    3rd Floor
    Fairmont, WV 26554

    Ph: 304-366-6212, ext. 323
    Fx: 304-366-0228

    Hours


    Monday - Friday
    8:30 a.m. - 4:30 p.m.

    Staff Directory

Business and Occupation Tax Classifications:

Rate per $100
Value of Production of Natural Resources $1.00
Manufacturing 0
Retailers $0.35
Wholesalers 0
Electric Power Companies (sales & demand domestic purposes & commercial lighting $4.00
Natural Gas Companies $3.00
Electric Power Companies (sales & demand) $3.00
All Other Public Utilities $1.00
Contracting $2.00
Banking and Other Financial Institutions  $1.00
Amusement $0.44
Service $0.70
Rents and Royalties $1.00