City of Glen Dale Business & Occupation Tax Class Table and Rates

Class Code   Rate per $100.00
1A Production $1.00
2A Sand, gravel, or other mineral products not quarried or mined $1.73
3A Oil, blast furnace slag $1.73
4A Natural Gas in excess of $5,000.00 (Annual exemption) $3.45
5A Limestone or sandstone, quarried or mined $0.88
6A Timber $1.00
7A Other natural resource products $1.14
8B Manufactured compounded or prepared for sale products $0.30
9C Selling tangible property; retailers $0.35
10C Wholesalers $0.15
12D Water Companies $1.76
14D Natural Gas companies toll bridges $3.00
15D All other public utility business $1.14
17E Contracting $2.00
18G Amusement $0.50
19H Services and all other business $0.75
20I Rental, royalties or fees $0.75
21K Banking and other financial institutions $1.00
22D Sales & demand charges for domestic purposes & commercial lighting producer $3.00
23D Sales & demand charges for all other domestic purposes; producer $3.00
24D Sales & demand charges exceeding 200,000kw per hour per year per customer $0.98
25D Sale & demand charges for domestic purposes & commercial lighting, distributor $3.00
26D Sales & demand charges for all other domestic purposes; Distributor $3.00
27M Sales of electric power not taxed as a public utility activity; domestic $3.00
28M Sales of electric power not taxed as a public utility activity; exported $3.00

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