The Complete Guide to West Virginia Business Licenses
West Virginia requires almost every business to get a Business Registration Certificate from the State Tax Division. The same certificate covers your sales tax account, and cities add their own registration and taxes. This guide explains each step for a new West Virginia business.
Step 1: Form the LLC
File Articles of Organization with the Secretary of State for $100. The $25 annual report is due between January 1 and June 30. See the West Virginia LLC guide for every formation step.
Step 2: Business Registration Certificate
Register through the One Stop Business Portal, which covers the State Tax Division, the Secretary of State and WorkForce West Virginia at once. The Business Registration Certificate is a one-time $30 fee and does not need renewing, but a change of name, location or ownership needs a new certificate. Display it at your place of business.
Step 3: Sales tax
There is no separate sales tax permit — your consumers sales and service tax account is listed on the Business Registration Certificate, and you file and pay on MyTaxes. The state rate is 6%, and some cities add a 1% local tax.
Step 4: City registration
Cities add their own requirements. In Charleston, businesses file a city Business Registration Application with the City Collector after zoning, building and fire sign-off, and pay the city Business and Occupation tax and a $3 a week City Service Fee for each worker.
Step 5: Contractor license
Contractors need a license from the West Virginia Division of Labor for jobs of $2,500 or more; local building permits cannot be issued to unlicensed contractors. Jobs of $10,000 or more need a written contract, and the license renews for $90 a year.
Hiring staff and DBAs
Employers register for withholding with the State Tax Division and for unemployment insurance with WorkForce West Virginia, both through the One Stop portal. An LLC files a DBA with the Secretary of State on form NR-3 for $25.
Checklist
| Registration | Agency | Cost |
|---|---|---|
| Articles of Organization | Secretary of State | $100; $25 annual report |
| Business Registration Certificate | State Tax Division | $30 one time |
| Contractor license | Division of Labor | Jobs of $2,500+; $90 a year renewal |
| City registration | Your city (e.g. Charleston) | B&O tax; set locally |
| DBA (form NR-3) | Secretary of State | $25 |
Frequently Asked Questions
Does West Virginia require a business license?
Yes. Almost every business needs a Business Registration Certificate from the State Tax Division, a one-time $30 fee.
Do I need a separate sales tax permit in West Virginia?
No. Your sales tax account is listed on the Business Registration Certificate; you file and pay on MyTaxes. The rate is 6%, plus 1% in some cities.
Do contractors need a license in West Virginia?
Yes, from the Division of Labor for jobs of $2,500 or more. The license renews for $90 a year.
How much does it cost to form an LLC in West Virginia?
The Articles of Organization cost $100, and the annual report is $25, due by June 30.
Do I need a city license in Charleston, WV?
Yes. Charleston requires a city Business Registration Application, and businesses pay the city B&O tax and a $3 a week City Service Fee per worker.