Calculate WV and West Virginia municipal City Service Fees (User Fees) for Charleston ($3/wk), Huntington ($5/wk), Morgantown ($3/wk), Parkersburg ($2.50/wk), Wheeling ($2/wk), and Weirton ($2/wk).
West Virginia · 2026 tax year · salaried or hourly
West Virginia Form IT-104 allowances (SB 392 rates) and municipal City Service Fees.
Unlike neighboring states that charge percentage wage taxes, West Virginia (WV) cities levy a flat weekly dollar fee.
Charleston and Morgantown assess $3.00 per week ($6.00 bi-weekly or $156 per year).
Huntington assesses $5.00 per week ($10.00 bi-weekly or $260 per year), the highest in WV.
Parkersburg assesses $2.50 per week ($5.00 bi-weekly or $130 per year); Wheeling and Weirton assess $2.00 per week.
1Enter your gross pay and pay frequency.
2Select Charleston, Huntington, Morgantown, Parkersburg, Wheeling, or Weirton.
3Observe the WV local deduction line calculated accurately for your pay frequency.
A City Service Fee is a flat user fee authorized under West Virginia Code § 8-13-13. WV cities assess the fee on individuals working within corporate limits to fund street repairs, police, and fire protection.
If you perform 100% of your work remotely outside the municipal corporate limits, you generally do not owe the WV city service fee. If you work a hybrid schedule, the fee applies for weeks in which work is performed in the city.