COVID-19: WV City Tax Update

Charleston, WV

City Service “User” Fee:

At this time, Charleston has not waived or suspended City Service Fee payments.

Charleston City Service Fees should continue to be withheld for:

• Employees remaining on the employer’s payroll
• Employees that have not been permanently assigned to an office or place of business outside the city.
• Employees who are working from home or on paid leave, but are still employed by a location within the City and have not been permanently assigned to an outside location.

However, Charleston residents who are temporarily working from home who are employed by employers located outside the City should NOT have the User Fee withheld. Read the full City Collector Opinion here.

Business & Occupation Tax Payments:

All 1st Quarter B&O returns should be filed by 4/30/20 (and include payment if possible). However, no penalties will be assessed if the 1st Quarter B&O tax due is paid by 6/1/20. Read more here.

Charleston City Council voted to waive interest for late 1st Quarter B&O payments when the City Collector finds that COVID-19 caused the delayed payment and the business meets other factors. To qualify, businesses must file paperwork before the April 30, 2020 deadline and make full payment by June 1, 2020.

Morgantown, WV

At this time, the city of Morgantown has not made any changes in the due date for the return or the payment for either B&O Tax or City Service Fees.

We are monitoring surrounding municipalities and will update this information as we receive updates.