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State and Local Taxes

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West Virginia Business Taxes

Each business will have a unique tax situation. Here is a list of applicable business taxes. For more information, click here.

  • Business Registration
  • Registration of Corporations Required
  • Corporate Net Income Tax
  • Income Tax for S Corporations and Partnerships
  • Personal Income Tax
  • Withholding-Personal Income Tax
  • Non-resident Sale of Real Estate
  • Sales and Use Taxes
  • Municipal Taxes
  • Excise Taxes
  • Business and Occupation Tax
  • Severance Taxes
  • Unemployment Tax
  • Property Taxes

The State of West Virginia also offers tax incentive programs. Click here for more information. 

Marion County Taxes

Property taxes (noted above) are levied on furniture, fixtures, equipment, inventory, and real estate by county boards of education, county commissions, municipalities, and the State of West Virginia.

 Marion County 2021 Tax Rates

District Name

Tax Class

Total Rate

01 Barrackville

2

0.014464

 

3

0

 

4

0.028928

 

02 Fairmont District

2

0.012224

 

3

0.024448

 

 4

0

 

03 Fairmont City

2

0.014724

 

3

0

 

4

0.029448

 

04 Grant Annex

2

0.014724

 

3

0

 

4

0.029448

 

05 Union City

2

0.014724

 

3

0

 

4

0.029448

 

06 Winfield City

2

0.014724

 

3

0

 

4

0.029448

 

07 Fairview

2

0.014724

 

3

0

 

4

0.029448

 

08 Farmington

2

0.013792

 

3

0

 

4

0.027584

 

09 Grant District

2

0.012224

 

3

0.024448

 

4

0

 

10 Grant Town

2

0.014622

 

3

0

 

4

0.029244

 

11 Lincoln District

2

0.012224

 

3

0.024448

 

4

0

 

12 Mannington District

2

0.012224

 

3

0.024448

 

4

0

 

13 Mannington City

2

0.014724

 

3

0

 

4

0.029448

 

14 Monongah-Grant

2

0.0147

 

3

0

 

4

0.0294

 

15 Monongah-Lincoln

2

0.0147

 

3

0

 

4

0.0294

 

16 Paw Paw District

2

0.012224

 

3

0.024448

 

4

0

 

17 Rivesville

2

0.014724

 

3

0

 

4

0.029448

 

18 Union District

2

0.012224

 

3

0.024448

 

4

0

 

19 Winfield District

2

0.012224

 

3

0.024448

 

4

0

 

20 Worthington

2

 

0.014724

 

3

0

 

4

0.029448

 

21 White Hall

2

0.013424

 

3

0

 

4

0.026848

 

22 Pleasant Valley

2

0.012866

 

3

0

 

4

0.025732

Marion County Property Tax Classifications

Class II: Owner-occupied residential property used exclusively for residential purposes and all farm land used for agricultural purposes by its owner or bona fide tenant.
Class III: All real and personal property situated outside a municipality that is not taxed in Class I or Class II.
Class IV: All property situated inside a municipality that is not taxed in Class I or Class II.

 

Municipal Taxes

In addition to Property Tax, some municipalities have local sales tax, business & occupation tax, along with other licenses and fees.

  • Fairmont
  • Pleasant Valley
  • Fairview
  • Barrackville
  • Fairview
  • Monongah
  • Rivesville
  • Worthington
  • Grant Town
  • White Hall
  • Mannington

The City of Fairmont offers tax credits within the municipality, including:

  • Business & Occupation Tax Credits
  • Historic District Tax Credits
  • Opportunity Zones
  • Tax Increment Financing
  • Development Review Committee

For more information on the City incentives, click here.