MUNICIPALITIES IMPOSING SALES AND USE TAXES 

    Effective July 1, 2024, these municipalities will be imposing a municipal sales and use tax 
    Municipality            Effective Date               Municipal Rate   Combined Rate* 
    Alderson                July 1, 2022                 1%               7% 
    Ansted                  July 1, 2022                 1%               7% 
    Athens                  July 1, 2018                 1%               7% 
    Barboursville           July 1, 2020                 1%               7% 
    Beckley                 July 1, 2016                 1%               7% 
    Bluefield               July 1, 2017                 1%               7% 
    Bolivar                 July 1, 2015                 1%               7% 
    Bridgeport              July 1, 2016                 1%               7% 
    Bruceton Mills          July 1, 2022                 1%               7% 
    Buckhannon              January 1, 2020              1%               7% 
    Capon Bridge            July 1, 2020                 1%               7% 
    Chapmanville            July 1, 2022                 1%               7% 
    Charles Town            July 1, 2015                 1%               7% 
    Charleston**            July 1, 2015                 1%               7% 
    Chester                 July 1, 2021                 1%               7% 
    Clarksburg              July 1, 2016                 1%               7% 
    Davis                   July 1, 2018                 1%               7% 
    Dunbar                  July 1, 2016                 1%               7% 
    Elizabeth               July 1, 2018                 1%               7% 
    Elkins                  July 1, 2018                 1%               7% 
    Ellenboro               July 1, 2020                 1%               7% 
    Fairmont                July 1, 2016                 1%               7% 
    Fayetteville            July 1, 2022                 1%               7% 
    Follansbee              July 1, 2017                 1%               7% 
    Grafton                 July 1, 2016                 1%               7% 
    Harpers Ferry           July 1, 2016                 1%               7% 
    Harrisville             October 1, 2013              1%               7% 
    Hundred                 January 1, 2020              1%               7% 
    Huntington              January 1, 2012              1%               7% 
    Hurricane               July 1, 2020                 1%               7% 
    Kingwood                July 1, 2019                 1%               7% 
    Lewisburg               July 1, 2023                 1%               7% 
    Logan                   July 1, 2020                 1%               7% 
    Man                     July 1, 2021                 1%               7% 
    Mannington              July 1, 2023                 1%               7% 
    Martinsburg             July 1, 2015                 1%               7% 
    Masontown               July 1, 2021                 1%               7% 
    Middlebourne            January 1, 2024              1%               7% 
    Milton                  July 1, 2015                 1%               7% 
    Montgomery              July 1, 2020                 1%               7% 
    Moorefield***           July 1, 2020                 1%               7% 
    Morgantown              July 1, 2020                 1%               7% 
    Moundsville             July 1, 2017                 1%               7% 
    New Cumberland          July 1, 2017                 1%               7% 
    New Martinsville        July 1, 2020                 1%               7% 

  Municipalities Imposing Sales And Use Taxes  Issued: 2/20/2024               Page    1 of  2 

    Municipality                     Effective Date             Municipal Rate   Combined Rate* 
    Nitro                            July 1, 2015               1%               7% 
    Nutter Fort                      January 1, 2022            1%               7% 
    Oak Hill                         July 1, 2022               1%               7% 
    Paden City                       July 1, 2021               1%               7% 
    Parkersburg                      July 1, 2015               1%               7% 
    Paw Paw                          July 1, 2021               1%               7% 
    Pennsboro                        July 1, 2016               1%               7% 
    Petersburg                       July 1, 2023               1%               7% 
    Pine Grove                       July 1, 2022               1%               7% 
    Princeton                        July 1, 2017               1%               7% 
    Quinwood                         October 1, 2013            1%               7% 
    Ranson                           July 1, 2015               1%               7% 
    Ravenswood                       July 1, 2020               1%               7% 
    Reedsville                       July 1, 2022               1%               7% 
    Richwood                         July 1, 2024               1%               7% 
    Ripley                           July 1, 2020               1%               7% 
    Romney                           July 1, 2016               1%               7% 
    Rowlesburg                       July 1, 2021               1%               7% 
    Rupert                           April 1, 2013              1%               7% 
    Shepherdstown                    July 1, 2017               1%               7% 
    Shinnston                        July 1, 2020               1%               7% 
    Sistersville                     July 1, 2017               1%               7% 
    Smithers                         July 1, 2021               1%               7% 
    Sophia                           July 1, 2021               1%               7% 
    South Charleston                 July 1, 2016               1%               7% 
    Spencer                          July 1, 2021               1%               7% 
    St. Albans                       July 1, 2017               1%               7% 
    Summersville                     July 1, 2023               1%               7% 
    Sylvester                        July 1, 2022               1%               7% 
    Terra Alta                       July 1, 2021               1%               7% 
    Thomas                           July 1, 2015               1%               7% 
    Tunnelton                        January 1, 2022            1%               7% 
    Vienna                           July 1, 2015               1%               7% 
    Wardensville                     July 1, 2020               1%               7% 
    Wayne                            January 1, 2018            1%               7% 
    Weirton                          July 1, 2016               1%               7% 
    West Union                       July 1, 2022               1%               7% 
    Weston                           January 1, 2018            1%               7% 
    Westover                         July 1, 2024               1%               7% 
    Wheeling**                       July 1, 2015               1%               7% 
    White Hall****                   January 1, 2020            1%               7% 
    Williamstown                     October 1, 2011            1%               7% 
  * Municipal rate plus State rate 
  ** Charleston and Wheeling imposed a 0.5% tax beginning October 1, 2013 
  *** Moorefield imposed a 0.5% tax beginning July 1, 2016 
  **** Whitehall imposed a 0.5% tax beginning January 1, 2018 

  Municipalities Imposing Sales And Use Taxes  Issued: 2/20/2024                      Page    2 of  2