There is levied upon and shall be collected from any person engaging or continuing in any business or other activities set forth in Section 787.03, annual privilege taxes in an amount to be determined by the application of the rate hereinafter set forth in this section against values or gross income of the taxpayer for the tax year. (Codified Ordinances of the City of Wheeling 787.02)
- 1 st Quarter Returns Mailed March 31
- 1 st Quarter Returns Due April 30
- 2 nd Quarter Returns Mailed June 30
- 2 nd Quarter Returns Due July 30
- 3 rd Quarter Returns Mailed September 30
- 3 rd Quarter Returns Due October 30
- 4 th Quarter & Annual Returns Mailed December 31
- 4 th Quarter & Annual Returns Due January 30
- Who is required to file a B&O return? Anyone engaging in business in the City of Wheeling must file Business & Occupation Tax returns based on gross income. Those located outside the City limits who lease property within the City limits, render services, perform any construction or installation work, or sell or deliver tangible property into the City limits are considered to be doing business in Wheeling regardless of their permanent location.
- What is Gross Income? "Gross income" means the gross receipts of the taxpayer for any and all business activities, including property rental, without any deductions on account of the cost of property sold, the cost of materials used, labor costs, taxes, royalties paid in cash or in kind or otherwise, interest or discount paid or any other expenses whatsoever. (For a more detailed description see Codified Ordinances of the City of Wheeling 787.01(e))
- Do I need to file even if I had no income for the filing period? Yes. Even if you have no income, you must file a “zero” return for the filing period.
- What are the penalties for unpaid B&O Tax? If any taxpayer fails to remit the B&O return, or fails to remit in whole or in part the proper amount of tax, a penalty in the amount of five percent (5%) of the tax for the first month, or fraction thereof, of delinquency and one percent (1%) of the tax for each succeeding month, or fraction thereof, of delinquency. The penalties are collected at the same time and in the same manner and as a part of the tax.
- Could I be audited? The Finance Director has the authority to require the examination by the B&O Tax Auditor of any business records that pertain to the filing of B&O returns. Except when required in an official investigation or proceedings in court involving the tax administered under this article, this information shall be kept confidential. (For a more detailed description see Codified Ordinances of the City of Wheeling 787.09)
- What if I underpay or fail to pay the B&O Tax? If you underpay or fail to pay your B&O Tax, the B&O Tax Auditor, with the approval of the Finance Director, can issue a Jeopardy Assessment. After receiving the assessment you have 20 days to pay the balance due or make a petition for reassessment. If you do not pay or ask for reassessment within the 20 days, the Jeopardy Assessment becomes final. Taxpayers may file, in writing, a request for reassessment. The Finance Director will notify the taxpayer, at least 10 days in advance, of an upcoming time and place for a reassessment hearing. (For a more detailed description see Codified Ordinances of the City of Wheeling 787.10)
- Special Notes Regarding Contractors
- Contractors working in the City of Wheeling are required to obtain a Wheeling business license and pay B&O Tax, regardless of whether their actual business location is within City limits.
- Subcontractors working in the City of Wheeling are subject to the same requirements as those for general contractors, as indicated above.
- Contractors working on one or more projects that have a contract amount more than $5,000 must, when paying B&O Tax, list each project name and the amount of each contract upon which B&O Tax is being paid at that time.
- General contractors are required to make sure that their subcontractors obtain a Wheeling business license and pay their B&O Taxes.
- Any person contracting with a nonresident person engaged in a business or service taxed under this article shall withhold payment in sufficient amount to cover taxes assessed by this article in the final settlement of such contracts until the receipt of a certificate from the City Treasurer to the effect that all taxes levied and accrued under this article against the contractor have been paid. If any person fails to withhold as provided herein he shall be personally liable for the payment of all such taxes, and the same shall be recoverable by the City Treasurer by appropriate legal proceedings. (Codified Ordinances of the City of Wheeling 787.17)
- B&O tax rates are as follows:
Rate Per $100
Production of Natural Resource Products
Manufacturing or Compounding Products
Selling Tangible Property (Wholesale)
Selling Tangible Property (Retail)
Business of Furnishing Property for Hire (Rents & Royalties)
Banking or Financial Business
For-Profit Acute Healthcare Hospitals
Rates in effect as of June 1, 2017
B&O TAX CLASSIFICATIONS AND RATES VARY ACCORDING TO THE TYPE OF BUSINESS. CONTACT THE CITY OF WHEELING AT (304)-234-3653 FOR ADDITIONAL INFORMATION.