Business and Occupational Tax Form
All persons who are engaged in business within the Town of Fayetteville whose taxes exceed $10.00 annually are required to file. You are required to file with this city even if you maintain no office, place of business or warehouse within the corporate limits, but do make sales or perform services, activities or contracting within said limits.
ALL BUSINESSES, PERSONS OR CONTRACTORS WHO USUALLY CONDUCT TAXABLE ACTIVITY WITHIN THE TOWN OF FAYETTEVILLE, BUT HAVE NO BUSINESS DURING THE REPORTING PERIOD MUST WRITE ON THEIR RETURN “NONE” OR “NO BUSINESS CONDUCTED” AND FILE THEIR RETURN IN THE NORMAL MANNER.
Due date: Returns are due one month from the end of the taxable quarter.
1st Quarter (January 1 through March 31)…………………………………………………….DUE by April 30
2nd Quarter (April 1 through June 30)…………………………………………………………..DUE by July 31
3rd Quarter (July 1 through September 30)……………………………………………..DUE by October 31
4th Quarter (October 1 through December 31)…………………………………………DUE by January 31
Payment:
Make remittance payable to ‘Town of Fayetteville’ and mail to:
Town of Fayetteville
Treasurer
P.O. Box 298
Fayetteville, WV 25840
More information can be found by downloading the B&O tax form below.