Public service or utility business.
Charleston, W. Va., City Code § 110-55
in effectSec. 110-55. - Public service or utility business.
Upon any person engaging or continuing within the city in any public service or utility business, except railroad, railroad car, express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship and motor carriers, there are levied, and shall be collected, taxes on account of the business engaged in equal to the gross income of the business multiplied by the respective rates as follows: Water companies, four percent; electric light and power companies, four percent on sales and demand charges for domestic and commercial lighting and three percent on sales and demand charges for all other purposes; natural gas companies, three percent of the gross income, such gross income for this purpose to be determined by deducting from gross income from all sales of gas to consumers the amount of the tax paid by the taxpayer under section 110-52 upon the production of the same gas; and upon all other public service or utility business, 2 35/100 percent. The measure of this tax shall not include gross income derived from commerce between the state and other states of the United States. The measure of the tax under this section shall include only gross income received from the supplying of public service. The gross income of the taxpayer from any other activity shall be included in the measure of the tax imposed upon such other activity by the appropriate section of this article.
(Bill No. 6799, § 6-112, 1-22-2002)
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_ARTIIBUOCTA_DIV2TAIMEXCR_S110-55PUSEUTBUFetched: 11/7/2026