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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[City of Glen Dale, WV].