West Virginia City User Fee Ordinances

Overview

Below are the conditions that must be met for employees in each respective city to owe the applicable user fee.

Charleston

The Charleston ordinance applies to all full-time and part-time employees who regularly report to work at a physical location or work from home within the city of Charleston. Employed is defined as any employee working for an employer so as to subject to any federal or state employment or wage withholding requirement and self-employed individual working as a sole proprietor or member of a firm so as to be subject to self-employment tax.

An employee is considered employed in a calendar week so long as the employee remains on the current payroll of an employer and the employee has not been permanently assigned to an office or place of business outside of the city. The service fee is imposed upon each employee and self-employed individual at the rate of $3.00 per calendar week of employment within the city.

Chester

The user fee applies to those who work within the city limits, but do not reside in the city. The fee is paid by all non-residents employed by a business for at least 30 days of the year within city limits. All business entities will be responsible for collecting the fee. The fee is $2.00 per calendar week.

Fairmont

The user fee applies to each employer who employs one or more non-resident employees either full-time or part-time within the City of Fairmont. Each employer is required to deduct from compensation the amount of $2.00 per week. Any person who lives within the corporate limits of the City of Fairmont is exempt from the charge.

For non-resident employees who work more than one job within the City of Fairmont’s corporate limits, it is only required for one employer to withhold the Street Maintenance and Improvement Charge.

Huntington

The user fee applies to those holding employment with an employer with a place of business located within the City of Huntington during a calendar year. The fee also applies to self-employed individuals. However, a transient employee whose principal office is outside of the City of Huntington and either pays an employee users fee or makes remuneration to another municipality for services based upon employment shall be exempt. For purposes of this ordinance, "employer" includes all for-profit and not-for-profit entities and all local, county, state and federal governmental entities. The fee is $5.00 per calendar week.

Parkersburg

The user fee applies to any person who is self-employed or who is employed within the City by an employer located within the City and whose conduct is consistent with that of an employee benefiting from the use of municipal services. Employee is defined as any individual who is employed or physically reports to one or more locations within the City and is on the payroll of an employer, on a full-time or part time basis, in exchange for compensation.

The fee also applies to self-employed individuals who maintain an office or place of business within the city’s boundaries. The fee is $2.50 per calendar week.

Romney

The user fee applies to business owners, employers, and employees that do not currently pay a user fee based on residency. The fee applies to anyone who is employed at or physically reports to one or more locations within the City and is on the payroll of an employer, on a full-time or part-time basis in exchange for salary, wages or other compensation.

Part-time employees of less than 20 hours per week may seek an exemption upon written application providing verification of such time to the City Administrator. The fee also applies to self-employed individuals who regularly maintain an office or place of business and conduct any livelihood, job, trade, profession, occupation or business within the city’s geographical boundaries for more than four calendar weeks per year. The fee rate is $1.00 per calendar week.

Wheeling

The user fee accrues each calendar week during which an individual employee or self-employed individual is employed in the city of Wheeling. The fee applies to all full-time, part time, and self-employed individuals who regularly report to work at a physical location or who work from home within the city. The fee is $2.00 per week.

Weirton

The user fee applies to any person who is employed within the City by an employer located within the City and whose conduct is consistent with that of an employee benefitting from the use of municipal services. Employee is defined as someone who works for an employer, a person working for salary, wages, or compensation on a full-time or part-time basis at least (30) days per calendar year.

However, a transient employee whose principal office is out of the City of Weirton and either pays an employee user's fee or makes remuneration to another municipality for services based upon employment shall be exempt. The fee is imposed as $2.00 per calendar week.