Business Licensing & Taxes

Business Licensing
All businesses located in or performing work in Elkins must have and display a city business license. (This includes businesses located in Elkins who transact all of their business outside of Elkins.) Business licenses are issued for the period of the city’s fiscal year, i.e., July 1 of one year through June 30 of the following year.

You must obtain your state business license before applying for a city business license. The city will need to keep a copy of your state business license on file.

Click here to download a business license application.

Business Taxes
Business and occupation taxes are charged against your gross business income, at various rates for different categories of business. If you operate a business licensed in Elkins, you must file business tax returns even for years in which you had no business income. Revenues from this tax are deposited into the city’s general fund.

Click here to download a business and occupation tax return.

The table below shows the rates charged by the City of Elkins. For example, to take the top line of the table, the tax rate on coal production is 0.69 percent, or 69 cents for every $100 of gross income.

Business ClassificationTax (as percentage of gross receipts)
Coal Production0.69
Sand, gravel, or other mineral product not quarried or mined1.94
Oil, blast furnace slag1.94
Natural gas in excess of $250 quarterly3.88
Limestone or sandstone quarried or mined1.00
Timber1.00
Other natural resource products1.38
Manufactured, compounded or prepared for sale products0.19
Selling tangible property (retailers, restaurants, etc.)0.20
Wholesalers and jobbers0.13
Water companies2.00
Electric light and power companies; domestic and commercial4.00
Natural gas companies3.00
All other public service or utility business1.31
Contracting2.00
Amusement0.31
Service business or calling; and all other business0.50
Rentals, royalties, fees and otherwise0.50
Banking and other financial business0.75
Health Maintenance Organizations0.50

Hotel/Motel Taxes
Another category of tax charged to businesses in Elkins is hotel/motel tax. Please click here to learn more about hotel/motel tax.

For more information, contact:
Jennifer Shreve
jshreve@cityofelkinswv.com
Phone: (304) 636-1414, ext. 1318
401 Davis Avenue, Elkins, WV, 26241