Treasury

The Treasury Department is available to assist you with information concerning city service fees for street maintenance, fire protection, garbage service and storm water; city taxes to include but not limited to Business and Occupation tax and Utility Excise tax; parking fees; commercial trash service and special or extra trash pick-up service.

The Treasury Department is located at 100 Rogers Street and is open Monday – Friday from 8 a.m. to 4:30 p.m. There is a drop-box located in front of 100 Rogers Street to drop-off payments after hours.

Treasury - City Fees

EFFECTIVE OCTOBER 21,2024 - ALL RETURNED DEPOSIT ITEMS WILL BE CHARGED A $10.00 FEE

The Treasury Department is responsible for the administration and collection of the City Service Fees. City Service Fees include a street fee, fire fee, garbage fee and storm water fee. These fees are charged to all residential property owners, commercial property owners and businesses. The rate structures for City Services Fees are available in the City Code.

The revenue raised from the city street fee is used to pave, repair and maintain all city streets. The revenue from the fire fee provides financial support for our professional fire department. The garbage fee is for trash disposal. The storm water fee helps to maintain the storm water systems in the city and promotes awareness to improve water quality within our watershed.

The invoicing for city service fees is generated and mailed the first week of each month. The fees must be paid by the 25th of each month to avoid interest charges. Unpaid fees are subject to legal action. A recorded deed is required before transfer of property ownership can be completed.

Garbage Fee Waiver

Automatic Bank Draft Application

Paperless Billing Form

Payment Center

EFFECTIVE OCTOBER 21,2024 - ALL RETURNED DEPOSIT ITEMS WILL BE CHARGED A $10.00 FEE

Online Credit Card or Bank Draft Payment

Use this option to pay with a credit card, transaction fees apply. You may also use this option to have your payment drafted from your bank account via electronic check, no additional fees apply.

By Phone

Call 304-327-2401 x 2411 or 2417. Credit card transaction fees will apply.

By Mail

Payments may be mailed to City of Bluefield, Treasury Department, 200 Rogers Street, Bluefield, WV 24701.

In Person or by Drop Box

Payments may be made in person, or placed in the drop box at 100 Rogers St., Bluefield, WV. The Treasury Department payment window at City Hall is open from 8 a.m. to 4:30 p.m., Monday through Friday.

Paperless Billing for City Fees

To receive your monthly city fee invoice by email, complete the Paperless Billing form for city fees and return the completed form to the Treasury Department. No additional fees apply.

You can also avoid late fees and missed payments by completing the Automatic Bank Draft application. On the 5th day of each month your city fees will automatically be paid from your designated bank account. No additional fees apply. Return a completed Automatic Bank Draft application to the Treasury Department.

Treasury - Business and Occupation Tax

Most municipalities in the State of WV, including the City of Bluefield, impose and collect a municipal Business and Occupation Tax. The B&O Tax is on the gross income or revenue of a business. All businesses located within the city limits of Bluefield are subject to the B&O Tax. Businesses located outside the city limits of Bluefield, but conducting business (including delivery and sales) inside the city limits of Bluefield are also subject to the B&O Tax. B&O Tax code can be found in Article II, Chapter 38 of the Bluefield City Code. WV legislative rules and regulations governing the collection of B&O Tax can be found below or on the WV Secretary of State website.

There are various B&O tax rates depending on the category of business that is conducted. For example, a hair salon might file under two categories – retail sales and service. The retail sales would be subject to a 0.25 percent tax rate and the service would be subject to a 1 percent tax rate.

The B&O Tax is calculated on calendar quarters and must be remitted within 30 days of the quarter end to avoid late filing penalties and interest. All businesses with a valid City of Bluefield business license must file a quarterly B&O tax return by the deadline to avoid late filing fees - even if the amount of tax being reported is zero.

Calendar Quarters

1st Quarter - January through March

2nd Quarter - April through June

3rd Quarter - July through September

4th Quarter - October through December

The B&O Tax form is mailed at the end of each calendar quarter. If you do not receive your form or you are a new business that is not in our system, you can download a form below.

New businesses may be eligible for B&O Tax rate relief. Contact the Treasury Department for more information at 304-327-2401 x 2417.

Business & Occupation Tax Rules

Business & Occupation Tax Form

Tax Form Instructions

Audits and Budgets

Audits

The City of Bluefield undergoes an annual audit conducted by the WV State Auditor’s staff. The most recent audit along with several historical audits can be viewed on the State Auditor’s website.

Budgets

At the beginning of each year, the City Treasurer and City Manager, along with all the Department Managers develop a city budget which is then reviewed and approved by the Bluefield Board of Directors. The budget is then submitted for final approval to the WV State Auditor in March. Once approved, the budget becomes effective July 1.

Budgets are subject to revisions throughout the fiscal year which runs from July 1 to June 30. The most recent budget, along with historical budgets, can be viewed on the WV State Auditor’s website.

Other Fees and Taxes

Special Trash Pick-Up Service

Residents and businesses can request a special trash pick-up of items that are not common to their normal trash service. These items might include things like furniture, brush, appliances etc. It does not include construction debris. If you are interested in a special trash pick-up, contact the Treasury Department by calling (304)327-2401 ext. 2417 or ext. 2411. We will gather the necessary information and send someone to estimate the cost of the pick-up. We will then contact you with a price and you can determine if you want to proceed with payment.

Commercial Garbage Service

Commercial garbage service is available at competitive rates. Dumpsters are not provided by the city but we can make recommendations on where to purchase and the type of dumpster we can service. Information can be obtained from Treasury and the Sanitation Department.

Parking

There are city owned parking lots available to the public for no charge parking located off Raleigh Street, Duhring Street and Princeton Avenue. The city also provides month to month parking space rental in parking lots located on Scott Street and Princeton Avenue. Contact the Treasurer for more information.

Grass Cutting Invoices

Invoices for grass cutting from the Code Enforcement Department should be paid in Treasury.

Demolition Invoices

Invoices for demolition of a structure from the Code Enforcement Department should be paid in Treasury.

Hotel/Motel Occupancy Tax

The City of Bluefield imposes a 6% Occupancy Tax on all hotels, motels, B&B inns etc. The tax shall be imposed on the consumer and shall be collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room; provided, however, the tax shall not be imposed on any consumer occupying a hotel room for 30 or more consecutive days. The tax must be remitted by the 15th of the month following collection. More information can be found in City Code Chapter 38, Article IV.

Public Utilities Excise Tax

The City of Bluefield imposes a 2% Public Utility Excise Tax upon every purchaser of a public utility service. The tax is collected by the seller and must be remitted by the last day of the second month following collection. More information can be found in City Code Chapter 38, Article III.

State & Local Sales Tax

All vendors/sellers who are required to collect the 6% West Virginia sales tax and who are doing business in the City of Bluefield must also collect the 1% Bluefield sales tax, and remit the total amount collected to the WV State Tax Department. This includes vendors located outside the municipality that:

Have an office, distribution, sales, sample or warehouse location or other place of business in the municipality, either directly or by a subsidiary;
Have a representative, agent, salesperson, service provider, canvasser or solicitor in municipality – on either a permanent or temporary basis – who operates under the authority of the retailer or its subsidiary for any purpose. For example: taking orders for goods or services, repairing, selling or installing tangible personal property, or leasing tangible personal property, either as lessor or as lessee, in municipality;
Ship or deliver tangible personal property to locations in municipality; or
Perform taxable services in municipality.

The collection and administration of all sales and use tax is performed by the WV State Tax Department. Any questions should be directed to the WV Tax Account Administration Department at 304-558-3333 or 800-982-8297.