Any business that is engaged in or caused to be engaged in activities with the object of gaining economic benefit, either direct or indirect must file Business and Occupation (B&O) Taxes. You will list all Gross Income (Sales) for the appropriate filing period on the Return. Multiple business classifications can be filed. After issuing the business license, the Finance Division will mail a Business and Occupation Tax Return quarterly. The instructions for completing your B&O Tax Return are at the bottom of page 2 of your return.
FORM
Business and Occupation Tax Return (The instructions for completing the B&O Tax Return can be found at the bottom of page 2 of the return)
FILING PERIODS
B & O Tax Returns must be filed quarterly. Filing periods end on March 31, June 30, September 30, and December 31 unless the Finance Division has granted other arrangements and permission.
Exception: Tax Returns for Rental Income from Real Property may be filed annually. The filing period for Rental Income from Real Property ends December 31.
Due Date: All returns are due 30 days after the end of the applicable filing period.
**If no reportable activity occurred during the filing period, indicate on the Tax Return that there was no activity. Return by the due date to avoid delinquent notices.
For assistance, call 304.696.5540 (option 4).
B&O TAXES WAIVED FOR RETAIL, RESTAURANT, AND OTHER TAX CLASSIFICATION
Mayor Williams waived Retail, Restaurant, & Others B&O Tax Classification (5) on September 13, 2021.
Businesses engaged in multiple types of business activities may need to file in multiple B&O Tax classifications.
To update account filing preferences, please complete the B&O Tax Filing Status Form and submit the form to finance@huntingtonwv.gov.
City of Huntington, Boundary Map
The City of Huntington Boundary Map allows you to enter an address on the top left-hand search bar and see if the address is within city limits. If the address comes up green, then it is within city limits.