Business & Occupation Tax

Any business that is engaged in or caused to be engaged in activities with the object of gain of economic benefit, either direct or indirect must fill out the Business and Occupation (B&O) Tax Return.   You will list all Gross Income (Sales) for the appropriate filing period on the Return.   

As of January 1, 2012 the Business & Occupation (B&O) Tax Rates have changed. Please see the B&O Tax Return form for a list of rates. Multiple business classifications can be filed.


B&O Tax Returns must be filed quarterly.  Filing periods end on March 31, June 30, September 30, and December 31 unless other arrangements and permission has been granted by the Finance Division.

Due Date: All returns are due 30 days after the end of the applicable filing period.

**If no reportable activity ($0.00 gross sales) occurred during the filing period, indicate on the Tax Return that there was no activity.  Return by the due date to avoid delinquent notices and tax assessments.

For assistance, call 304.696.5540 (press option 4 for the Finance Division)


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