CHARLESTON, W.Va. — Two municipalities in Hardy and Wayne counties will not be permitted to allow businesses to charge additional taxes in July.
West Virginia State Tax Commissioner Dale Steager said Monday the municipal sales and use tax for Wardensville and Wayne violate requirements in the state’s tax code. Both towns were required to repeal their current business and occupation tax prior to enacting the new tax.
A second way municipalities can charge a new tax is by declaring Home Rule after going through an approval process.
“Because neither town is a Home Rule municipality, the only way they may impose a municipal sales and use tax is to first repeal their B&O taxes,” Steager said in a statement. “We are working with leadership in both towns to see how we may assist them.”
Local sales and use taxes are charged in addition to the state’s six percent sales tax.