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West Virginia · How-To Guide

How do I get a business license?

West Virginia Secretary of State (entity formation) / West Virginia State Tax Division (tax registration and business license) / Local municipality (local licenses - if applicable)
Step by Step

How to do it

  1. Determine your business structure: sole proprietor, LLC, corporation, partnership
  2. Register your business entity with the WV Secretary of State (for LLCs, corporations, and LPs) - file online at sos.wv.gov (WV SOS Business Portal); West Virginia offers online filing
  3. Obtain an EIN from the IRS at irs.gov
  4. Obtain a WEST VIRGINIA BUSINESS REGISTRATION CERTIFICATE through the WV State Tax Division:
  5. ALL businesses operating in West Virginia must obtain a Business Registration Certificate from the WV State Tax Division (even if not selling taxable goods); $30 registration fee; apply online at mytaxes.wvtax.gov or by mail
  6. This registration covers: WV Business and Occupation (B&O) Tax or Modified Business Tax registration, WV Sales and Use Tax (if selling taxable goods/services), WV Consumer Sales and Service Tax, and other applicable WV taxes
  7. WV B&O TAX: West Virginia's primary business activity tax; applied to gross revenues at rates varying by business activity; register through mytaxes.wvtax.gov
  8. Check with your city or municipality for LOCAL BUSINESS LICENSES: WV municipalities independently administer local business licensing; Charleston, Huntington, Parkersburg, Morgantown, and other WV cities may have local business license requirements; contact your specific city
  9. Check for industry-specific state licenses: contractors (WV Contractor Licensing Board - wvclb.wv.gov); healthcare professionals, real estate, cosmetologists through the WV Division of Labor or applicable state licensing board; alcohol/beverage licenses through the WV Alcohol Beverage Control Administration (ABCA)
  10. Renew entity annual report with WV SOS; renew Business Registration Certificate annually with WV Tax Division; renew local licenses; renew professional licenses per board schedule
Details

What you need to know

Required Docs
  • Business name and type of activity
  • WV business address and registered agent (must have WV registered agent)
  • Entity formation documents
  • EIN or SSN
  • Industry-specific certifications
Fee
LLC formation: $100 (online); corporation: $50 (online - lower than many states); ANNUAL REPORT: $25 (LLC - low); Business Registration Certificate: $30 (required for ALL WV businesses); Sales Tax Account: included in business registration; local license: varies RENEWAL: Annual report due July 1 each year; Business Registration Certificate: annually; local license: annual per city ONLINE OPTION: Yes - sos.wv.gov (entity formation and annual reports); mytaxes.wvtax.gov (Business Registration Certificate and tax accounts) WHERE TO GO: WV Secretary of State (entity formation); WV State Tax Division (Business Registration Certificate and B&O/Sales Tax); City Hall (local license); applicable state boards (professional licenses)
Online Option
Yes - sos.wv.gov (entity formation and annual reports); mytaxes.wvtax.gov (Business Registration Certificate and tax accounts)
Where to Go
WV Secretary of State (entity formation); WV State Tax Division (Business Registration Certificate and B&O/Sales Tax); City Hall (local license); applicable state boards (professional licenses)
County-specific variations apply

WV cities independently administer local business licensing. Charleston (Kanawha County), Huntington (Cabell County), Parkersburg (Wood County), Morgantown (Monongalia County), Martinsburg (Berkeley County), and Wheeling (Ohio County) may have local business license requirements. Most small WV cities and towns have minimal or no local business licensing requirements.

West Virginia Notes

Important state-specific details

  • BUSINESS REGISTRATION CERTIFICATE ($30): Required for ALL WV businesses; this is the state business license; do NOT skip this step - it's a prerequisite for operating legally in WV.
  • WV B&O TAX (Business and Occupation Tax): Applied to gross receipts at varying rates by business type; similar to Washington state's B&O tax; register and file through WV Tax Division.
  • WV CORPORATION FORMATION: $50 - very low nationally.
  • LLC ANNUAL REPORT: $25 - low nationally; due July 1.
  • WV SALES TAX: 6% state rate; limited local additions.
  • WV CONTRACTOR LICENSING: WV Contractor Licensing Board (wvclb.wv.gov); required for most construction contractors; annual renewal.
Official Source

State office contact

State Office
WV Secretary of State, Business Division - sos.wv.gov | (304) 558-8000; WV State Tax Division - tax.wv.gov | mytaxes.wvtax.gov | (800) 982-8297; WV CLB (contractor licensing) - wvclb.wv.gov | (304) 558-7890