West Virginia Business License

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General Business License Requirements for West Virginia.

Business licenses are often required of business entities, regardless of their products and services. This page provides an overview of business license requirements in West Virginia.

West Virginia General Business Licenses

West Virginia Business Registration Certificate

Agency:West Virginia State Tax Department
Law:

WV Code § 11-12-3

Notes:
  • Before engaging in business activity in West Virginia, every individual or business entity must obtain a West Virginia business registration certificate from the State Tax Department.
  • A separate business registration certificate is needed for each location in this State at or from which business is engaged in with the public or a segment of the public.

Automatic Exemption

Exemption Eligible Organizations:

Persons engaged in the following activities are not required to
register if they engage solely in these activities:

  • Judicial sales directed by law or court order.
  • Sales for delinquent taxes of real or personal property.
  • The conduct of a charitable bingo licensed under West Virginia Code § 47-20 or charitable raffle licensed under West Virginia Code § 47-21.
  • The conduct of a horse or dog race meeting by any racing association licensed under West Virginia Code § 19-23.
  • The operation or maintenance of the parimutuel system of wagering during the conduct of a licensed horse or dog race meeting.
  • The sale of any commodity during the conduct of a licensed horse or dog race meeting.
  • The services of owners, trainers or jockeys which are essential to the effective conduct of a licensed horse or dog race meeting.
  • Occasional or casual sales of property or services by persons not engaged in a business activity.

 

Additionally, any person engaging in a business activity who:

  • Is not required by law to collect any tax or withhold a tax; and
  • Does not claim exemption from payment of the West Virginia Consumers Sales and Service Tax or Use Tax; and
  • Had a gross income from business activity of $4,000.00 dollars or less from operations in all states during the income tax year most recently completed is also not required to obtain a Business Registration Certificate.
Agency Fee:

$0

Initial Registration

Form:

Form WV BUS-APP: New Business Registration Application

Filing Method:

Mail or online.

Agency Fee:

$30

Renewal Not Required

Not required



Business Registration Certificates are permanent until the legal name of the business changes, the location of the business changes, or the ownership of the business changes, or until the certificate is suspended or revoked by the Tax Commissioner.

Local General Business Licenses

City of Charleston Business License

Agency:City of Charleston Office of the City Collector (WV)

Initial Registration

Form:

Business Registration Application

Agency Fee:

$20 Additional fees for selling alcohol and street vending listed on the application form.

Registration Renewal

Agency Fee:

$20

Due:

Annually by July 1.

City of Morgantown Municipal Business License

Agency:City of Morgantown (WV)

Initial Registration

Form:

General Application for Municipal Business License

Agency Fee:

$20; Additional fees for selling alcohol and street vending listed on the application form.(No fee for nonprofits)

Registration Renewal

Agency Fee:

$20 (No fee for nonprofits)

Due:

Annually by July 1.

City of Ranson Municipal Business License

Agency:City of Ranson Department of Finance (WV)
Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Application for a Municipal Business License

Agency Fee:

Fees vary by business type. See application for details.

Registration Renewal

Agency Fee:

Fees vary by business type. See application for details.

Due:

Annually by June 30.

Notes:

A new license number is issued each year upon renewal.

City of Wheeling General Business License

Agency:City of Wheeling (WV)

Initial Registration

Form:

Business License Application Form

Agency Fee:

$15

Registration Renewal

Agency Fee:

$15

Due:

Annually by June 30.

Huntington Business License

Agency:City of Huntinton Finance Division (WV)

Initial Registration

Form:

Business License Application

Agency Fee:

$20; Additional fees based on business type listed on the application form.

Registration Renewal

Agency Fee:

$20; Additional fees based on business type listed on the application form.

Due:

Annually by June 30.

Notes:

A business license renewal will be sent out around the first of June each year.

Learn about general business licensing requirements in other states:



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