PUBLIC UTILITIES TAX

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

in effect

Charleston, W. Va., City Code § 110-311 Definitions.

Sec. 110-311. - 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: Public utility service means all services and tangible personal property purchased within the city from a seller, operating under a public utility license or permit from the public service commission of the state or which is classified as a public utility with the public service commission of the state, including, but not limited to, telephone service, electric service, gas service, including bottled or liquid gas, motor carriers and garbage haulers, and water service, if purchased, used or consumed within the corporate limits. Purchaser means every person who purchases, uses or consumes a public utility service. Seller means every person, whether a public service corporation, a municipality or a private corporation, classified as a public utility with the public service commission of the state, who sells, furnishes or supplies a public utility service. User means the owner or tenant of private residential property or the owner or tenant of property used for commercial or industrial purposes, in every combination, of every kind and description. (Code 1975, § 6-192; Bill No. 7857, 1-6-2020)

Charleston, W. Va., City Code § 110-312 Imposed; amount; notice to utility of effective date.

Sec. 110-312. - Imposed; amount; notice to utility of effective date. There is imposed and levied by the city, upon every purchaser of a public utility service, an excise tax upon the privilege of purchasing, using or consuming, within the corporate limits, such public utility service. Such tax shall be in the amount of two percent of the gross amount of each periodic statement rendered such purchasers or consumers by such public utility, which tax in every case shall be collected by the seller and paid by the purchaser upon the amount of each gross periodic statement rendered such purchaser by the seller, and shall be paid by the purchaser to the seller at the time the purchase price or such charge shall become due and payable under the agreement between the purchaser and the seller; provided, that pursuant to W. Va. Code § 8-13-5(a), the percentage rate of two percent shall not take effect until the city gives 60 days' notice by certified mail to the utility doing business in the city of the effective date. (Code 1975, § 6-193)

Charleston, W. Va., City Code § 110-313 Exemptions.

Sec. 110-313. - Exemptions. (a) The tax imposed and levied in this article shall not apply to the following transactions, which transactions are exempted from such tax: (1) Purchases of public utility service for resale. (2) Purchases of public utility service by the United States, the state and the political subdivisions, municipalities, boards, commissions, authorities and public corporations of the state. (3) Purchases of tangible personal property, such as appliances or the like, as distinguished from the public service supplied. (4) Charges for telephone services which are paid by the insertion of coins into coin-operated telephones and specific charges for measured rate, message rate, toll or long distance telephone calls. (5) Nonrecurring or one-time charges incidental to the furnishing of public utility service. (6) Television cable charges. (7) Sanitary charges or fees. (b) To provide general relief for homeowners or tenants who pay utilities upon which the city imposes a utility tax, and who are 65 years of age or older or who are certified as being permanently and totally disabled, the city shall exempt from utility taxes those citizens who meet the following criteria: (1) Upon submission of proof to the city collector that an individual, whether a homeowner or tenant, who pays utilities upon which the city imposes a utility tax, is 65 years of age or older or is certified as being permanently and totally disabled, and otherwise meets the qualifications for a homestead exemption under the provisions of W. Va. Code § 11-6B-3, such individual shall be exempt from the payment of the utility tax imposed by the city. (2) Such proof shall be in a form satisfactory to the city collector. (3) This exemption shall be effective beginning January 1, 1985. This general relief is declared to be a public purpose and, therefore, shall be liberally construed. (Code 1975, § 6-196)

Charleston, W. Va., City Code § 110-314 Collection; time of payment; effective date; proration.

Sec. 110-314. - Collection; time of payment; effective date; proration. It shall be the duty of every seller in acting as the tax collecting medium or agency for the city to collect from each purchaser for the use of the city the tax imposed and levied in this article at the time of collecting the purchase price charged for its public utility service. The amount of tax actually collected during each calendar month shall be reported by each seller to the city, and each seller shall remit the amount of tax shown by such report to have been collected to the city on or before the last day of the first calendar month following the month in which collected, together with the name and address of any purchaser who has failed or refused to pay the tax so imposed and levied. The tax imposed and levied in this article shall apply to periodic statements rendered after July 1, 1984, for public utility service rendered subsequent to July 1, 1984, and when any such periodic statement covers public utility service rendered both before and after this date, only that portion of the charge for public utility service rendered after this date shall be subject to such tax; and the portion subject to such tax shall be such portion of the total charge as the number of days after July 1, 1984, within the period covered by such periodic statement, bear to the total number of days covered by such periodic statement. The required reports shall be in the form prescribed by the city collector. (Code 1975, § 6-194)

Charleston, W. Va., City Code § 110-315 Maintenance and inspection of records.

Sec. 110-315. - Maintenance and inspection of records. Every seller shall keep and maintain complete records showing all purchases of public utility service within the corporate limits, which records shall show the charge made against each purchaser, the dates such public utility service was furnished, the date of payment and the amount of tax imposed under this article. Such records shall be kept open for inspection by the duly authorized agents of the city; and they shall have the right, power and authority to make, at the expense of the city, such transcripts during such times as they may desire. (Code 1975, § 6-195)

Charleston, W. Va., City Code § 110-316 Nonliability of utility for erroneous collections; duty of city when purchaser claims tax not owed; refunds; rules and regulations.

Sec. 110-316. - Nonliability of utility for erroneous collections; duty of city when purchaser claims tax not owed; refunds; rules and regulations. (a) There shall be no liability upon the seller for erroneously collecting the tax imposed and levied in this article or for erroneously failing to bill for such tax as a result of a good-faith mistake on the part of the seller. When any purchaser contends that such tax is not owed by such purchaser on the ground that the public utility service was not purchased, used or consumed within the corporate limits, the seller shall refer the question to the city collector; and such seller shall thereafter collect or refrain from collecting such tax from such purchaser for such public utility service as instructed in writing to do by the city collector. All claims for refunds of any such tax shall be presented to the city and not to the seller. (b) The city collector shall have the authority to promulgate and enforce reasonable rules and regulations necessary for the administration and enforcement of this article. (Code 1975, § 6-197)

Charleston, W. Va., City Code § 110-317 Additional remedies for collection of tax.

Sec. 110-317. - Additional remedies for collection of tax. Any amount of tax due and unpaid under this article shall be a debt due the city. In addition to all other methods set forth and prescribed in this article for the collection of the taxes due under this article, the city, through its city collector, is authorized and empowered to collect the taxes, in the same manner as other similar taxes are collected, and may impose and collect the taxes in the same manner and by the same remedies as are now or may hereafter be provided by law for the enforcement of liens and levies for state, county and municipal taxes. (Code 1975, § 6-198)

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_ARTVPUUTTAFetched: 11/7/2026