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You can contact the State Tax Department at (304) 558-3333 or Toll Free at 1-800-982-8297. Property Taxes State Property Tax Rates | Classification | Rate | | Class I includes personal property used in agriculture and intangible personal property if the Legislature chooses to subject it to tax. Currently, it is exempt. | .0025 | | Class II property includes residences and farms. | .0050 | | Class III property includes all other property located outside a municipality. | NA | | Class IV property includes all other property within a municipality | .0100 | County Property Tax Rates | Classification | Tax Rate | Excess Levy Rate | | Class I | $0.1166 /$100 | $0.05 /$100 | | Class II | $0.2332/$100 | $0.10/$100 | | Class III | $0.4664/$100 | $0.20/$100 | | Class IV | $0.4664/$100 | $0.20/$100 | Marion County’s excess levy supports Marion County Parks & Recreation, Fairmont/Marion County Transit Authority, and the Marion County Public Library. Municipal Property Tax Rates | Municipality | Class I Tax Rate | Class II Tax Rate | Class III Tax Rate | Class IV Tax Rate | | Fairmont | $0.1066/$100 | $0.2132/$100 | NA | $0.4264/$100 | | Barrackville | $0.0965/$100 | $0.1930/$100 | NA | $0.3860/$100 | | Fairview | $0.1227/$100 | $0.2454/$100 | NA | $0.4908/$100 | | Farmington | $0.0675/$100 | $0.1350/$100 | NA | $0.2700/$100 | | Grant Town | $0.1250/$100 | $0.25/$100 | NA | $0.500/$100 | | Mannington | $0.1250/$100 | $0.25/$100 | NA | $0.500/$100 | | Monongah | $0.0974/$100 | $0.1948/$100 | NA | $0.3896/$100 | | Pleasant Valley | $0.0291/$100 | $0.0582/$100 | NA | $0.1164/$100 | | Rivesville | $0.1250/$100 | $0.25/$100 | NA | $0.500/$100 | | White Hall | $0.0447/$100 | $0.0894/$100 | NA | $0.1788/$100 | | Worthington | $0.1098/$100 | $0.2196/$100 | NA | $0.4392/$100 | (Source: Marion County Sheriff’s Tax Office September 2007) School Property Tax Rates | Classification | Levy Rate | Excess Levy Rate | Bond Rate | | Class I | $0.194/$100 | $0.21/$100 | $0.0191/$100 | | Class II | $0.388/$100 | $0.42/$100 | $0.0382/$100 | | Class III | $0.776/$100 | $0.84/$100 | $0.0764/$100 | | Class IV | $0.776/$100 | $0.84/$100 | $0.0764/$100 | The excess levy is used for salary supplements and benefits for professional and service personnel, teaching supplies and textbooks, maintenance and transportation, and technology. The debt service is to pay off the bonds issued for the new West Fairmont Middle School. (Source: Marion County Board of Education May 2007) Note: All tax rates are for the 2007-2008 fiscal year. Occupational Taxes City of Fairmont | Business Classification | Rate per $100 of Gross Revenue | | Manufacturing | 0.22 | | Retailers | 0.39 | | Wholesalers | 0.15 | | Contracting | 2.00 | | Banking & Other Financial Institutions | 1.00 | | Amusement | 0.44 | | Service and All Other Business | 0.70 | | Rents & Royalties | 1.00 | Forty-three percent of the annual operating budget for the General Fund of The City of Fairmont is from the collection of business and occupation taxes. The City uses these funds to supplement Fire operations, and to fund Police and other Public Safety expenditures, as well as Public Works operations, and General Government expenditures. According to City Code Article 761, businesses are required to file business and occupation tax returns. This can be done monthly, quarterly or annually depending on the size and type of business. The tax is based on gross income. The rates vary depending on your business classification. | Jurisdiction | | | | Barrackville | None | | | Fairview Clerk Heather Little | | Manufacturing | .30 | | Grocers | .35 | | Retailers | .50 | | Contracting | 1.00 | | Bank and Other | 1.00 | | Amusement | .50 | | Service and All other Business | .75 | | Rent and Royalties | 1.00 | | | Farmington | | Coal | .50 | | Limestone or sandstone | 1.50 | | Natural gas in excess of $5,000.00 | 3.00 | | Sand gravel or other mineral, not quarried or mined, and timber | 1.50 | | Other natural resource product | 1.00 | | Gross sales value manufactured product | .15 | | Gross Income of retailers and others | .25 | | No deductions allowed on account of cost of purchases, etc., gross income of Wholesalers and jobbers | .075 | | Gross income public utilities, street, interurban and electric railways | .50 | | Electric light and power companies | 2.00 | | Natural gas companies sales to consumers, less amount paid under Section A above | 1.50 | | All other public utilities | 1.00 | | Gross income contracting business | 1.00 | | Gross income loan companies | .50 | | Gross income amusement business | .25 | | Gross income service business or callings | .50 | | Gross income rents or royalties | .50 | | | Grant Town | NA | | | Mannington | | Coal | 1.00 | | Sand gravel or other mineral product not quarried or mined | 2.20 | | Natural gas in excess of $1,250.00 | 4.30 | | Limestone or sandstone quarried or mined and timber | 1.50 | | Other natural products | 1.40 | | Manufactured products | .05 | | Gross income of retailers | .30 | | Gross income of wholesalers | .14 | | Gross income street, interurban and electric railways and bus companies | .70 | | Electric light and power companies | 2.90 | | Water companies | 2.40 | | Natural gas companies, toll bridges | 2.10 | | All other public utilities | 1.40 | | Contracting business-gross income | 1.20 | | Banking-gross income | 1.00 | | Amusement businesses | .40 | | All other businesses | .60 | | Rents royalties and fees | .60 | | | Monongah | General | .50 | | Pleasant Valley | None | | | Rivesville | None | | | White Hall | None | | | Worthington | None | | | West Virginia | State Tax Department (304)558-3333 | | | Marion County | None | |
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