Business Licensing & Taxes
Last modified on September 14th, 2022 at 02:53 pm
As of August 2022, a new city zoning code regulates the location of businesses in Elkins. Follow this link for more information.
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.
Before applying for a business license, you must first:
- Apply for a zoning permit, to ensure that your business is allowed to operate in the proposed location (click here for more information)
- Obtain a state business license (you will need to provide a copy to the Treasurer’s Department)
Click here to download a business license application. Forms and payment may be submitted by mail or in person at City Hall. Acceptable forms of payment include cash, money orders, personal checks, and debit or credit cards.
Street Vendor Licensing
Effective September 19, 2019, any person licensed as a vendor as defined by City Code Ch. 17 Article II, must also be issued a street vendor license and operate in accordance with the provisions as outlined here. Applications may be downloaded and completed offline, but must be submitted to the Treasurer’s Office in person. Depending upon the type of business and the vendor’s location, other documentation may be required at the time of the application. Vendors participating in approved fairs and festivals within the City will not be required to obtain a separate license for that particular event.
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.
Effective July 1, 2018 the City of Elkins implemented tax rate changes. The rates listed in the table below are the current amounts. If you are filing a tax return based on gross income earned prior to July 1, 2018, use the form found here. For gross income earned July 1, 2018 and later, use the form found here.
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 Classification||Tax (as percentage of gross receipts)|
|Sand, gravel, or other mineral product not quarried or mined||1.94|
|Oil, blast furnace slag||1.94|
|Natural gas in excess of $250 quarterly||3.88|
|Limestone or sandstone quarried or mined||1.00|
|Other natural resource products||1.38|
|Selling tangible property (retailers, restaurants, etc.)||0.20|
|Wholesalers and jobbers||0.13|
|Electric light and power companies; domestic and commercial lighting||4.00|
|Electric Light & Power Companies; all other sales and demand charges||3.00|
|Natural gas companies||3.00|
|All other public service or utility business||1.31|
|Service or calling; and all other business||0.50|
|Rentals, royalties, fees and otherwise||0.50|
|Banking and other financial business||0.75|
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:
Phone: (304) 636-1414, ext. 1318
401 Davis Avenue, Elkins, WV, 26241