Business & OccupationTax Summers County Business & Occupation Tax Rate Per $100 Business Classification Hinton Production:Coal $1.00 Sand, Gravel or Other Mineral $3.00 Product Not Quarried or Mined $3.00 Oil, Blast Furnace Slag $3.00 Natural Gas in Excess of $5000 $6.00 Limestone or Sandstone $1.50 Quarried or Mined $1.50 Timber $1.50 Other Natural Resource Products $2.00 Manufactured, Compounded, or Prepared $0.30 For Sale Products $0.30 Selling Tangible Property:Retailers $0.25 Wholesalers $0.15 Public Service or Utility:Street and $1.00 Interurban and Electric Railways $1.00 Electric Light and Power Companies (Sale and Demand Charges, Domestic Purposes and Commercial Lighting)hting) $4.00 Electric Light and Power Companies (All Other Sales and Demand Charges for All Other Purposes)es) $3.00 Natural Gas Companies, Toll Bridges $3.00 Water Companies $4.00 All Other Public Service or Utility Business $2.00 Contracting (Jobs more than $10,000) $2.00 Contracting (Jobs less than $10,000) $0.50 Amusement $0.50 Service or Calling and All Other Business $1.00 Rentals, Royalties, Fees or Otherwise $1.00 Small Loans and Industrial Loans $100 Banking and Other Financial Business $100 Generating or Producing Electrical Power (1989) $0.30 Ad Valorem Tax 2009 Ad Valorem Tax Rates Summers County, WV Districts of Forest Hill, Greenbrier Rural, Green Sulphur Springs, Hinton, Jumping Branch, Pipestem, Talcott CLASS 1 2 3 4 State Current 0.0050 0.0100 County Current 0.2860 0.5720 School Current 0.3880 0.7760 TOTAL 0.6790 1.3580   City of Hinton CLASS 1 2 3 4 State Current 0.0050 0.0100 County Current 0.2860 0.5720 School Current 0.3880 0.7760 Municipal Rate 0.2394 0.4788 Excess 0.1250 0.2500 TOTAL 1.0434 2.0868   Class I - Farm Machinery/Equipment Class II - Residential/Farm Class III - Out of City Vacant/Rental/Business Property Class IV - In City - Vacant/Rental/Business Property Formula For Tax Liability = Appraised Value x 60% @ Class Rate (Updated: 11/24/09)