The following municipality is authorized to levy special district excise taxes on sales of tangible personal property and services within the jurisdiction at a rate of 6%.
This tax is in lieu of the 6% sales tax that would be imposed on sales and services provided within the district.
Local Sales Tax will remain imposed at a tax rate of 1%. As a convenience, if your sales occur exclusively in the district, you can report and pay this tax as a part of the Special District Excise return.
Please Note: If you meet any of the below specifications, you will also need to file and remit on the Sales and Use Tax return (CST-200CU):
Sales to any location other than within the Special District, including:
Sales from other physical business locations
Sales made by delivery to locations outside of the District
Any purchases made or items consumed by your business subject to Use Tax.
Filing and payment of tax is required and must be made by the 20th day of the month following the month the sales occurred. Failure to file or pay the tax due will result in the assessment of penalties and interest.
To file your return or make payments, visit our
online portal at
MyTaxes.WVTax.Gov, or mail-in the form below: