West Virginia 1% City Sales Tax: 101 Cities Charge It Today and Six More Start in 2027

If you sell taxable goods or services in West Virginia, the west virginia sales tax rate you charge depends on where the sale happens. The state rate is 6%. In addition, 101 municipalities charge a 1% municipal sales and use tax, which makes the combined rate 7% inside those cities. Six more cities start the 1% tax on January 1, 2027, which will bring the total to 107.

This guide covers which cities charge the tax, how the combined rate works, when an out-of-town seller has to collect it, and where to check the current list. It is informational content, not legal or tax advice. Talk to a CPA or tax attorney before you set prices or file returns, especially if you sell in several cities.

The state rate and the city add-on

The West Virginia statewide sales tax is 6%. In a city that has adopted the municipal tax, the 1% city tax is added on top, so the combined rate is 7%. The city tax applies to the same items and services as the state tax. A city does not create a separate list of taxable goods, so a product that is taxable at the state level is taxable at the city rate too in a city that charges it.

Here is what that looks like on a $200 taxable sale:

• Inside a city that charges the 1% tax: $12.00 state tax plus $2.00 city tax, for a total of $14.00.
• Outside those cities: $12.00 state tax only.

Your point-of-sale system, invoicing software or accounting setup has to know which rate applies to each sale. Charging the wrong rate is one of the most common ways small businesses end up owing money to the state after a review.

Which cities charge it today

The Tax Division's list of municipalities names 107 cities and towns. As of October 2026, 101 of them charge the tax now. Their effective dates run from October 1, 2011 to July 1, 2026. The group includes smaller places such as Granville, Ronceverte and Welch, so the tax is not limited to the state's largest cities.

The 107 municipalities are 46.5% of West Virginia's 230 incorporated places, which are towns, cities and villages. Most municipalities in the state do not charge the tax, so you cannot assume a town charges it because it is nearby.

The large cities are almost all on the list. Of the 30 largest places in the state, every one charges the tax today except Keyser, which starts January 1, 2027. The effective dates for the major cities are:

City	Tax effective
Huntington	January 1, 2012
Charleston	July 1, 2015
Wheeling	July 1, 2015
Parkersburg	July 1, 2015
Martinsburg	July 1, 2015
Beckley	July 1, 2016
Weirton	July 1, 2016
Bluefield	July 1, 2017
Morgantown	July 1, 2020

If your business is in one of these cities, the 7% combined rate has applied since the effective date above. Businesses that opened after that date should still check the list, because the tax applies from the effective date regardless of when a business was formed.

The six cities starting January 1, 2027

Six municipalities begin charging the 1% city tax on January 1, 2027:

1. Danville
2. Farmington
3. Gilbert
4. Kenova
5. Keyser
6. Wellsburg

Keyser is one of the 30 largest places in the state, so it is the one large city that is not on the tax today. If you sell in any of these six cities, add the city tax to your planning now. Set up your system before January 1, 2027 so the first taxable sale in the new year is charged correctly. Ask the Tax Division to confirm the effective date for your specific location before you change your rates.

Who has to collect the city tax

Location is more than your office address. Three situations matter most.

• Sellers located in a city that charges the tax collect the 1% city tax on taxable sales made there.
• Sellers located outside the city must still collect the city tax if they deliver goods or perform taxable services in a city that charges it. This is the rule that catches out-of-town contractors, caterers, delivery businesses and online sellers who deliver locally.
• Buyers face use tax on untaxed purchases. The municipal use tax applies when something is bought without sales tax and then used in a city that charges the tax. A business that buys equipment, supplies or services from an out-of-town vendor without paying tax may owe use tax on them.

For a contractor, the question is where the work is performed. For a delivery business, it is where the goods are delivered. For a shop that ships products, it depends on where the buyer takes delivery. Keep records of delivery addresses and job sites so you can show which city each sale belongs to.

How cities pay for the tax change: B&O cuts

Some Home Rule cities reduced their business and occupation (B&O) tax when they adopted the sales tax. The Tax Division's city records show that Fairmont's retail B&O rate fell from $0.39 to $0.35 per $100 of gross receipts, effective July 1, 2016.

This matters because the city sales tax and the city B&O tax are separate charges. A city that adopts the sales tax may still keep its B&O tax, and some cities trim it. Check the B&O rate for your city at the same time you check the sales tax rate. Do not assume the two move together.

Do not confuse the sales tax with the B&O tax

West Virginia's state B&O tax applies only to utilities. The gross-receipts business and occupation tax that hits shops, contractors and service businesses is levied by cities. Cities also typically require a city business license and charge a weekly per-worker city service fee.

In practical terms, a retail shop or service business in a West Virginia city may deal with three city-level items on top of the state filings:

• The 1% city sales tax, if the city charges it.
• The city B&O tax on gross receipts.
• The city business license and the weekly per-worker city service fee.

Confirm each of these with the city. The Tax Division covers the state sales tax and the state registration, not the city B&O or city license rules.

What you still need from the state

West Virginia has no general statewide business license. The closest thing is the Business Registration Certificate from the State Tax Division.

• Business Registration Certificate: $30.00, one-time. Every individual or business entity must hold one before engaging in business activity. It is permanent until the business name, location or ownership changes, and each fixed business location needs its own certificate. Apply on Form WV/BUS-APP or online at business4.wv.gov.
• Secretary of State filing: Forming an LLC or corporation with the Secretary of State is a filing, not a license. Registering with the Secretary of State does not replace the Tax Division certificate.
• Sales tax registration: Use the Tax Division's business registration page at tax.wv.gov business registration. Ask the Tax Division which registrations your business needs before you make your first taxable sale.

Registration questions go to the West Virginia Tax Division at tax.wv.gov. Entity filings and name searches go through the Secretary of State at sos.wv.gov/business.

How to check the current list before you file

City tax lists change. Cities adopt the tax, and the effective dates are set by the city and the state process, so a list you saved last year may be out of date. Use the Tax Division's municipality table as the authority and check it again before each filing period. The table printed on the Tax Division's site was read in October 2026, and it includes the six 2027 cities.

When you check the list, confirm three things for each city where you sell or deliver:

1. Whether the city charges the 1% tax now.
2. The effective date, in case the city started recently or starts in 2027.
3. Whether the city changed its B&O rate when it adopted the tax.

Practical next steps

1. Map your sales. List every city where you have a fixed location, deliver goods, or perform services. Do not stop at your office address.
2. Check each city against the Tax Division list, including the six cities starting January 1, 2027.
3. Get your Business Registration Certificate. Apply for the $30.00 certificate for each fixed business location before you start business activity.
4. Set your rates. Charge 7% inside cities that charge the 1% tax and 6% elsewhere, and make sure your invoices and receipts show the right rate for each sale.
5. Review your purchases for use tax exposure, especially equipment and supplies bought from out-of-town vendors without tax.
6. Ask a professional before you file. A CPA can confirm how the city tax, city B&O tax and use tax apply to your business model, and an attorney can review contracts that involve delivery or service in several cities.

Final word on the disclaimer

This guide is informational content about West Virginia sales tax. It is not legal or tax advice, and it does not replace the rules published by the Tax Division or the city where you do business. Tax rates, city lists and effective dates can change. Confirm the current figures with the West Virginia Tax Division before you act, and consult a qualified CPA or attorney for your specific situation.