1. All General Contractors and Subcontractors will need to obtain a Municipal Business License before conducting business within the city limits.
- The Business License is $20.00 per fiscal year (July 1 to June 30).
- Forms can be found on the City of Huntington website at www.cityofhuntington.com.
2. You will need to provide the following documentation when applying for a business license:
- A copy of your West Virginia Contractor’s License.
- A copy of your Certificate of Liability Insurance.
- Provide documentation showing the General Liability is at least $300,000/$600,000.
- The City needs to be listed as the Certificate Holder. Please include our mailing address: P.O. Box 1659 Huntington, WV 25717.
- A copy of your WV Business Registration Certificate from the WV State Tax Department.
3. General Contractors will need to provide the City of Huntington with a list of Subcontractors with their contact information when applying for a permit.
- General Contractors are liable for Business and Occupation Taxes that have not been filed by their Subcontractors.
4. All Contractors will need to file a Business and Occupation (B & O) Tax Return.
- Business and Occupation Tax is 2% of the gross receipts on labor and materials.
- You will need to list your Project Name, Location, and Gross Income on the back of the return (Schedule C).
- Completing the form will ensure the General Contractor will receive the B&O Tax Releases in a timely fashion.
- Make sure to indicate on the form if there is no reportable activity during the filing period and return by the due date to avoid unnecessary delinquent notices.
5. City Service Fee will need to be withheld from employees’ paychecks.
- The fee is $5.00 per week for every week worked inside city limits.
- CSF is required to be collected for each employee for every week that the employee has worked inside city limits regardless of the amount of time worked each week.
6. Effective January 1, 2012, WV Sales and Use Tax increased from 6% to 7% inside city limits.
- For more information contact the WV State Tax Department at 1.800.982.8297.
7. General Contractors must submit a Request for Release for each Subcontractor once the project has been completed.