Some services provided by the City require funding from property
owners and/or residents to ensure those services continue.
Fire Protection Fee
Fire Protection Fee
The owners of all buildings within the City are subject to a Fire Protection Fee. These fees provide revenue for the continuance, maintenance and improvement of the special service of fire protection by the City.

Police Protection Fee
Police Protection Fee
The owners of all institutional, commercial and residential premises within the City are subject to Police Protection Fee. These fees provide revenue for the continuance, maintenance and improvement of the special service of police protection by the City.
Police Protection Fee Formulas:
Residential $8.00 per unit per month
Commercial $16.00 per unit per month
Floodwall Protection Fee
Floodwall Protection Fee
Effective January 1, 2019, The City of Parkersburg no longer imposes a Floodwall Protection Fee.
Sanitation Fee
Sanitation Fee
Every property owner or occupant of each residential unit located within the City are subject to Sanitation Fee. The City provides solid waste disposal service and recycling service to each residential unit.
Sanitation Fee Formula:
Flat rate of $16.00 per unit per month
City Service User Fee
City Service User Fee
The fee is a flat charge of $2.50 per week for those individuals who work at a job within the city limits of Parkersburg regardless of where that individual lives. Anyone who is employed in the corporate limits of the City of Parkersburg will pay the user fee. This means anyone who receives a W-2 form regardless of the number of hours worked or the rate of pay and those self-employed individuals. The fee is withheld by the Employer and sent to the City each quarter. Self-employed individuals will send their user fees to the City each quarter. Anyone who works on a contract basis and receives a 1099 form will be considered to be self-employed. For additional information on the City Service User Fee, view the Frequently Asked Questions to the right.
City Service User Fee FAQs
1. Who pays the User Fee? Anyone who is employed in the corporate limits of the City of Parkersburg will pay the user fee. This means anyone who receives a W-2 form regardless of the number of hours worked or the rate of pay and those self-employed individuals. The fee is withheld by the Employer and sent to the City each quarter.
2. What about self-employed individuals? A self-employed person will send his/her user fees to the City each quarter. Anyone who works on a contract basis and receives a 1099 form will be considered to be self-employed.
3. If I have two employers, do I have to pay twice? No. The fee is to be paid only once by each employee. There is a form to be completed in order to verify two employers. Click here for more information and a form: https://parkersburgcity.com/pc/wp-content/uploads/2015/10/CSUF-Multiple-Employer-Verification-Form.pdf
4. How much is the fee? And when is it due? The fee is $2.50 per week per employee. The employer is to remit the fee within 30 days after the quarter ends. (i.e.- For the quarter April 1 to June 30, the fee would be due by July 31.
5. What if I am retired? If you are retired and are no longer working, you do not have to pay.
6. What is a City Service “User Fee?” The fee is a flat charge of $2.50 per week for those individuals who work at a job within the city limits of Parkersburg regardless of where that individual lives.
7. Is the City Service “User Fee” legal? Yes, it is legal. The cities of Charleston and Huntington have had the user fee for several years and have had it challenged and upheld in court.
8. What if I am employed by a company outside of the City and I am sent to do a job inside the City? Or vice versa? As a rule of thumb, the “point of report” method would be applied here. If your main point of report is outside of the City, you would not normally be required to pay the fee. (For example, if you are an employee of a temporary agency located within the City and are sent on a different job several times per week, your point of report would be within the City limits and you would pay the fee. If, however, you are sent on an extended assignment outside of the City limits, it would be inherent upon your employer to track the location and report you as out of the City and therefore not withhold the fee.
9. How is the fee remitted? The City of Parkersburg will mail a remittance form to all employers on a quarterly basis. All payments must be accompanied by a completed remittance form indicating the Employer Name, Account number, quarter end date, and total paid.
10. Where can I get a Remittance Form? The City of Parkersburg will mail remittance forms to all employers on a quarterly basis. Or, download the CSUF REMITTANCE FORM here.
B & O Tax
The Business and Occupation Privilege Tax is imposed for the privilege of engaging in certain business activities in the City of Parkersburg. The B&O Tax is determined as a percentage of gross receipts and different tax rates are imposed for different types of business activities. Before beginning your business in the City of Parkersburg, you should contact the New Business Coordinator or the B&O Tax Office.
Hotel Occupancy Tax
This tax shall apply to consideration paid for the use or occupancy of a hotel room. Such tax shall apply to all hotels located within the corporate limits of the City, including hotels owned by the State or any political subdivision of the State. 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, that the tax shall not be imposed on any consumer occupying a hotel room for thirty or more consecutive days.
Sales Tax
Effective July 1, 2015 Parkersburg imposed a 1% Sales Tax on all retail items and taxable services located in the Parkersburg Municipality. For merchants required to collect the 6% sales tax for the State of West Virginia they must now also collect a 1% Sales Tax for the City of Parkersburg. The 1% tax follows the rules for the 6% West Virginia Sales Tax. If a customer or item is exempt from the 6% tax then they/it is also exempt from the 1%. The 1% sales tax is filed on a separate line item to the State of West Virginia which then disperses the funds to the City level.
Billing and Payments of Monthly Fees
Billing and Payment of Monthly Fees
Billing
The City of Parkersburg bills the property owner as of the first day of each month. Projected ‘in home’ date for the monthly fee billing statement is the 1st of each month. Bills are due on or before the 20th of each month, with the exception of the 20th falling on a weekend or holiday, in which bills would be due the following business day. If payment is received after the due date, a 10% penalty will apply to the current past due balance. The City does not prorate. If you intend to sell your property, please have your bank or attorney prorate the fees at the closing. Once the new deed is recorded by the Wood County Courthouse, the new property owner will then be billed.
Payments may be made by:
- Cash
- Check
- Credit / Debit Card (In person or over the phone)
- Direct Debit (Only available for Police/Fire/Sanitation Fees) Download DIRECT DEBIT form here.
Send payments by:
- Mail to City of Parkersburg, PO Box 1627, Parkersburg, WV 26102
- Using the Drop Box located on the west side (under the Walking Bridge) of the Municipal Building.
- In person on the 1st floor of the Municipal Building M–F 8:00AM – 4:00PM
You can reach our billing office at 304-424-8583 or 304-424-8574, M–F 8:00AM – 4:30PM
Key Contact Numbers
Key Finance Department Contact Numbers
Business & Occupancy Fees: 304-424-8581
City Service User Fee: 304-424-8581
Floodwall Fee: 304-424-8583 or 304-424-8574
Hotel Occupancy Fee: 304-424-8414
Police / Fire / Sanitation Fees: 304-424-8583 or 304-424-8574
Sales Tax: 304-424-8581
Delinquent Account Questions: 304-424-8495