PAYMENTS, RETURNS AND RECORDS

Charleston, W. Va., City Code ch. 110, art. II, div. 3

in effect

Charleston, W. Va., City Code § 110-81 Tax cumulative.

Sec. 110-81. - Tax cumulative. (a) The tax imposed by this article shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business, trade, calling or activity. A person exercising a privilege taxable under this article, subject to the payment of all licenses and charges which are a condition precedent to exercising the privilege tax, may exercise the privilege for the current tax year upon the condition that they shall pay the tax accruing under this article. (b) Computation of tax. (1) The taxes levied hereunder shall be due and payable in quarterly installments on or before the expiration of one month from the end of the quarter in which they accrue, except as otherwise provided in this subsection. The taxpayer shall, within one month from the expiration of each quarter, make a return reporting the tax for which he/she is liable for such quarter; sign it and mail it, together with any remittance due, in the form required by section 110-82 of the amount of the tax to the office of the city collector. In reporting and remitting the amount of the tax due for each quarter, the taxpayer may deduct one-fourth of the total exemption allowed for the year. When the total tax for which any person is liable under this article does not exceed the sum of $2,500.00 in any year, the taxpayer may pay the tax quarterly as aforesaid or, with the consent in writing of the city collector in the manner prescribed by regulations promulgated pursuant hereto, on an annual basis at the end of the month next following the close of the tax year. (2) The city collector, if they deem it necessary, based upon past experience with a taxpayer, based on the past practices of a taxpayer, based on the financial condition of the taxpayer, or based on the size of the contract, in order to ensure payment of the taxes levied hereunder, may require return and payment under this section for other than quarterly periods. Furthermore, if the city collector deems it necessary to ensure payment of the business and occupation tax, they may require a deposit to be paid by the taxpayer prior to when the taxes accrue and are otherwise payable. The amount of the deposit shall be determined and/or based upon the taxpayer's projected gross income or gross proceeds of sale for the applicable tax period. This deposit shall be paid to the office of the city collector, at a date and time, and in a manner determined by the city collector. (3) Every contractor whose principal business location is outside of the city, shall register with the city collector prior to engaging in the performance of a contract in this city, and the city collector, if they deem it necessary, based on the past experience with a taxpayer, based on the past practices of a taxpayer, based on the financial condition of the taxpayer, or based on the size of the contract, in order to ensure payment of the taxes levied hereunder, may also require the following: a. At the time of registration, each contractor shall deposit with the city collector six percent of the amount the contractor is to receive for the performance of the contact, which sum shall be held within a contractor's use tax fund pending the completion of the contract. b. In lieu of the six percent deposit, each contractor may request the approval of the city collector to provide, in the alternative, a corporate surety bond to be approved by the city collector as to form, sufficiency, value, amount, stability, and other features necessary to provide a guarantee of payment of the tax due the city. (Bill No. 6799, § 6-121, 1-22-2002; Bill No. 7133, 3-7-2005; Bill No. 7997, 6-21-2023)

Charleston, W. Va., City Code § 110-82 Return and remittance; tax year.

Sec. 110-82. - Return and remittance; tax year. (a) On or before 31 days after the end of the tax year, each person liable for the payment of a tax under section 110-51 shall make a fourth quarter return, showing the gross proceeds of sale or gross income of business, trade, calling or activity, computing the amount of tax chargeable against him in accordance with the provisions of this article and transmit with his report a remittance in the sum required by this section, covering the remainder of the tax chargeable against him, in the office of the city collector. Such returns shall be verified by the oath of the taxpayer, if made by an individual, or by the oath of the president, vice president, secretary or treasurer of a corporation, if made on behalf of the corporation. If made on behalf of a partnership, joint venture, association, trust or any other group or combination acting as a unit, any individual delegated by such firm, group or unit shall take the oath on behalf of the taxpayer. (b) The assessment of taxes herein made and the returns required therefore shall be for the year ending December 31. If the taxpayer, in exercising a privilege taxable under this article, keeps the books reflecting the same on the basis other than the calendar year, he may with the written consent of the city collector, make his annual returns and pay taxes for the year covering his accounting period, as shown by the method of keeping his books. (c) All remittances of taxes imposed by this article shall be made to the city collector, in lawful money of the United States or by bank draft, certified check, cashier's check, money order or certificate of deposit, who shall pay the money into the city treasury, to be kept and accounted for as provided by law. (Bill No. 6799, § 6-122, 1-22-2002)

Charleston, W. Va., City Code § 110-83 Extensions of time; payment plans.

Sec. 110-83. - Extensions of time; payment plans. (a) The city collector, upon approval from city manager, may grant a reasonable extension of time for payment of tax or any installment, or for filing the fourth quarter return or quarterly return required pursuant to this article, on such terms and conditions that he may require. No such extensions shall exceed six months. (b) The city collector, upon approval from city manager, may extend the time for payment of an amount determined as a deficiency for a period not to exceed 12 months from the date designated for payment of the deficiency. An extension of this time may be granted only where it is clearly established to the satisfaction of the city collector that the payment of a deficiency upon the date designated for payment would result in undue hardship. (c) If any extension of time is granted for payment of any tax or deficiency, the city collector may require the taxpayer to furnish a bond or other security, in an amount not exceeding twice the amount for which the extension of time for payment is granted on such terms and conditions as the city collector may require. (Bill No. 6799, § 6-123, 1-22-2002)

Charleston, W. Va., City Code § 110-84 Records, statements, and investigations.

Sec. 110-84. - Records, statements, and investigations. (a) For the purpose of ascertaining the correctness of a tax return or an assessment for the purpose of making an estimate of any taxpayer's liability for the tax administered under this article, the city collector shall have the power to examine or cause to be examined, by any agent or representative designated by the city collector, any books, papers, records, memoranda or other documents bearing upon the matters required to be included in the return and may require the attendance of the person rendering the return or the attendance of any other person having knowledge of the matters contained therein. In connection therewith, the city collector may take testimony and shall have the power to administer an oath to such person. (b) The city collector may prescribe rules and regulations as to the keeping of records, the content and form of returns and the filing of copies of city business and occupation tax returns and determinations. The city collector may require any person, by notice served upon such person, to make such returns and keep such records as the city collector may deem sufficient to show whether or not such person is liable under this article for such tax. (1) Subpoenas. The city collector has the power to issue subpoenas and subpoenas duces tecum to compel the attendance of witnesses and production of documents for the purpose of ascertaining the correctness of a tax return or for performing an assessment or for any hearing held by the tax collector. In case of the failure or refusal of a witness to appear and testify or to produce evidence, the city collector may invoke the aid of the Kanawha County Circuit Court. Upon proper showing, the city collector may apply for an order requiring the witness to appear and give testimony and produce evidence concerning the matter in question. (Bill No. 6799, § 6-124, 1-22-2002)

Charleston, W. Va., City Code § 110-85 Secrecy of returns.

Sec. 110-85. - Secrecy of returns. (a) Except when required in an official investigation or hearing or proceeding to ascertain or collect the amount of tax due, or pursuant to an exemption listed in W. Va. Code § 11-10-5d, it shall be unlawful for any officer or employee of the city to divulge or make known in any manner the tax return, or any part thereof, of any individual, firm or corporation, or disclose information concerning the personal affairs of any individual or the business of any single firm or corporation, or disclose the amount of income or any particulars set forth or disclosed in any report, declaration or return required to be filed with the city collector by any article of this chapter imposing any tax administered under this article, or by any rule or regulation of the city collector issued thereunder. (b) Any person protected by the provisions of this article may, in writing, waive the secrecy provisions of this section for such purpose and such period as he shall therein state, and the city collector, if he so determines, may thereupon release to designated recipients such taxpayer's return or other particulars filed under the provisions of the tax articles administered under the provisions of this article. (Bill No. 6799, § 6-125, 1-22-2002)

Charleston, W. Va., City Code § 110-86 Reciprocal exchange.

Sec. 110-86. - Reciprocal exchange. The city collector may permit the proper officer, or his authorized representative, of the United States or the state, or any political subdivision of the state, to inspect returns filed with the city collector or may furnish to such officer or representative a copy of any such return; provided, that such other jurisdiction grants similar privileges to the city collector. (Bill No. 6799, § 6-127, 1-22-2002)

Charleston, W. Va., City Code § 110-87 Unlawful release of tax information; penalties.

Sec. 110-87. - Unlawful release of tax information; penalties. (a) It shall be unlawful for any officer or employee of the city to release to any person any tax information obtained by virtue of a Reciprocal Exchange of Tax Information Agreement between the State of West Virginia and the city unless the person receiving the information is the authorized counsel of the State of West Virginia or the city and shall be using the information only for the purpose of administering business and occupation taxes or carrier income taxes, or the person who filed the return has authorized, in writing its release, thereby waiving his right to secrecy. (b) This section shall not be construed to prohibit the publication or release of statistics so classified as to prevent the identification of particular reports and the items thereof. (Bill No. 6799, § 6-126, 1-22-2002)

Charleston, W. Va., City Code § 110-88 Mathematical errors; collection of balance due on return without remittance.

Sec. 110-88. - Mathematical errors; collection of balance due on return without remittance. (a) Where a mathematical error appears on a return (including an overstatement of the credit for the amount paid as a quarterly installment,) the city collector shall correct such error and notify the taxpayer, in writing, of the deficiency in the tax. The taxpayer shall have ten days after receipt of such notice within which to pay such deficiency. If the taxpayer fails to pay such deficiency within ten days, the city collector shall make an assessment of such deficiency in accordance with section 110-112 and shall give the taxpayer written notice thereof. (b) If the taxpayer files a mathematically correct fourth quarter return which reflects a balance due of the tax administered under this article; and if full payment thereof has not been made, the city collector shall notify the taxpayer, in writing, of the amount of tax penalties and interest due. The taxpayer shall have ten days after receipt of such notice within which to make such payment. If the taxpayer fails to make payment within such ten day period, the city collector shall proceed to collect the amount due. (Bill No. 6799, § 6-128, 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_DIV3PAREREFetched: 11/7/2026