ADMISSIONS TAX

Charleston, W. Va., City Code ch. 110, art. III

in effect

Charleston, W. Va., City Code § 110-181 Definitions.

Sec. 110-181. - Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Amusement or entertainment means circuses, carnivals, moving picture shows, fairs, shows of all kinds, dances, baseball, basketball, football, wrestling, boxing and all sports or exhibitions, dramatic entertainments, and all other public amusements or entertainments conducted for private profit and not specifically named in this section. Purchaser means a person who purchases a ticket to any public amusement or entertainment conducted for private profit. Seller means a person engaged in the business of furnishing any public amusement or entertainment conducted within the corporate limits for private profit or gain. Tax means all taxes, interest or penalties levied under this article. Ticket means a ticket purchased by any person. (Code 1975, § 6-145)

Charleston, W. Va., City Code § 110-182 Applicability.

Sec. 110-182. - Applicability. This article shall apply to persons who attend public amusements or entertainments conducted for private profit on passes or other forms of complimentary tickets, as well as those persons attending on tickets purchased for consideration. (Code 1975, § 6-154)

Charleston, W. Va., City Code § 110-183 Admission tax imposed.

Sec. 110-183. - Admission tax imposed. There is levied and shall be collected an amusement or admission tax of two percent on the sale of each ticket to any public amusement or entertainment conducted for private profit within the corporate limits, such tax to be levied upon the purchaser and to be added to the price of the ticket and to be collected by the seller; provided, that if the amount of the tax so levied shall, when computed, be or contain a fraction of $0.01, such fraction may be counted as $0.01. (Code 1975, § 6-146)

Charleston, W. Va., City Code § 110-184 Payment of tax.

Sec. 110-184. - Payment of tax. The tax levied by this article shall be due and payable in monthly installments, on or before the 15th day of the month next succeeding the month in which the tax accrued. The seller shall, on or before the 15th day of each month, make out and mail to the city collector a return for the preceding month, in the form prescribed by the city collector, showing the amount of the tax for which he is liable, and any further information necessary in the computation and collection of the tax which the city collector may require. A remittance for the amount of the tax shall accompany the return. A monthly return shall be signed by the seller or his duly authorized agent. (Code 1975, § 6-147)

Charleston, W. Va., City Code § 110-185 Unpaid tax a lien; penalty.

Sec. 110-185. - Unpaid tax a lien; penalty. (a) A tax due and unpaid under this article shall be a debt due the city. It shall be a personal obligation of the seller and shall be a lien upon all of the property of the seller. The lien shall have priority over all other liens and obligations except those due the state and the United States. (b) A seller who fails to file his return and remit the tax at the time required by this article shall, in addition to all other penalties, pay a penalty of six percent of the amount of the tax due. For each succeeding 30 days elapsing before payment, there shall be added an additional penalty of one percent. If the seller is an association, or corporation, the officers whose duty it is to make the return and pay the tax, shall be personally liable jointly and severally for any default on the part of the association or corporation. (Code 1975, § 6-148)

Charleston, W. Va., City Code § 110-186 Enforcement of lien.

Sec. 110-186. - Enforcement of lien. A lien for taxes under this article shall attach when the obligation to pay the tax to the city collector accrues. The lien shall be enforceable by the city collector as any other lien against the property of a debtor. (Code 1975, § 6-149)

Charleston, W. Va., City Code § 110-187 Compliance with regulations; records.

Sec. 110-187. - Compliance with regulations; records. A person liable for the tax imposed under this article shall keep the records, render under oath the statements, make returns and comply with the rules and regulations that the city collector may, from time to time, prescribe. The city collector may require such records, statements or returns, upon notice, from any person in order to determine whether he is liable to the tax under this article. The city collector may require preservation of records for not to exceed five years and may, at any time through his authorized agents, inspect all books and accounts of the seller, including banking accounts, which in any way enter into the record of the business out of which the tax imposed in this article arises. (Code 1975, § 6-150)

Charleston, W. Va., City Code § 110-188 Investigation by city collector.

Sec. 110-188. - Investigation by city collector. (a) If the city collector has reason to believe that the tax imposed by this article is insufficiently returned by a seller, either because the seller has failed or refused to make a return, or has made an incomplete return, or has made a return which is deficient or otherwise erroneous, he may proceed to determine the amount of the tax for which the seller is liable. The city collector may make such audits and investigations, and take such evidence and testimony as may be necessary for the purpose of his investigation. (b) As a result of his investigation, the city collector may assess the amount of the tax which he finds to be due. After ten days' notice in writing to the person assessed, he may proceed to collect the tax. (Code 1975, § 6-151)

Charleston, W. Va., City Code § 110-189 Information to be confidential.

Sec. 110-189. - Information to be confidential. Unless in compliance with a judicial order, or as may be required by the proper administration of this article, the city collector, his agents or employees, and former city collectors, agents and employees shall not divulge facts or information obtained in the administration of this article. (Code 1975, § 6-152)

Charleston, W. Va., City Code § 110-190 City collector to enforce rules.

Sec. 110-190. - City collector to enforce rules. The city collector shall have the authority to promulgate and enforce reasonable rules and regulations necessary to the administration and enforcement of this article. (Code 1975, § 6-153)

Charleston, W. Va., City Code § 110-191 Liability of city collector.

Sec. 110-191. - Liability of city collector. If the city collector fails or refuses to collect the tax assessable under this article, he shall be liable on his official bond for the amount of the tax which he fails or refuses to collect. (Code 1975, § 6-155)

Charleston, W. Va., City Code § 110-192 Permit required.

Sec. 110-192. - Permit required. All persons engaging in the business of conducting dances or furnishing other public amusement or entertainment conducted for private profit or gain shall obtain a permit from the city collector at least 24 hours in advance of the dance, amusement or entertainment, unless a permit has been previously issued. (Code 1975, § 6-156)

Source: City of Charleston, West Virginia, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wv/charleston/codes/code_of_ordinances?nodeId=PTIICOOR_CH110TA_ARTIIIADTAFetched: 11/7/2026