Persons with Rental Property in the City of Charles Town:
Please be advised that persons whom receive rental income on properties located in the City of Charles Town are subject to Business & Occupation (B&O) tax on the rents that they receive per City of Charles Town Ordinance 745.
B&O tax forms are mailed twice a year. The first is mailed in June for the tax period of January – June and the second in December for the tax period of July – December. Business & Occupation tax is billed at 30 cents per $100 of gross rental income.
If you have any questions concerning the ordinance or B&O tax, please call City Hall at 304-725-2311.


