West Virginia compliance at a glance
- Sales tax: 6.00% state rate. State 6%; many services taxable; combined 6-7%.
- Late fees: Up to 1.5% per month. (W. Va. Code 搂47-6-5) Default 7%/yr; contract rates up to 8%/yr without license.
- Prompt-pay law: West Virginia Prompt Payment Act (W. Va. Code 搂5A-3-54 for state; 搂14-3 for construction). State: payment within 60 days of receipt. Construction subs paid within 10 days of GC receiving payment.
West Virginia metros
- Huntington368,261 residents 路 0% combined tax
- Charleston203,164 residents 路 0% combined tax
- Morgantown141,817 residents 路 0% combined tax
- Wheeling135,517 residents 路 0% combined tax
- Weirton113,544 residents 路 0% combined tax
- Beckley111,428 residents 路 0% combined tax
- Parkersburg88,052 residents 路 0% combined tax