West Virginia Business License in 2026: The Registration Certificate, Contractor Licences and Charleston's Rules

West Virginia is one of the few states where the honest answer to "do I need a business license?" is yes for almost everyone. The state does not call it a business licence, but every business must hold a business registration certificate from the Tax Division before it starts trading. On top of that, contractors need a state licence above set job values, the trades are certified, and many cities, Charleston included, require their own registration and a municipal business and occupation (B&O) tax. This guide covers each layer with the 2026 fees, checked in October 2026.

Quick answer

West Virginia's general business licence is the business registration certificate: $30 from the Tax Division, one for each location, displayed on site. Contractors need a state licence for residential jobs of $5,000 or more and commercial jobs of $25,000 or more. Charleston requires every business working in the city to register with the City Collector and pay B&O tax.

• Operating without a certificate: fine of $100 a day

• Sales tax 6%, plus 1% in 101 municipalities

• LLC: $100, then a $25 annual report by June 30

• Trade name: free for sole proprietors, $25 for entities

Does West Virginia have a state business license?

Yes, in practice. West Virginia law requires every person doing business in the state to register with the Tax Division and hold a business registration certificate before starting. It applies to sole proprietors, partnerships, LLCs and corporations alike, whether or not they sell taxable goods. That is what most people mean by a "West Virginia business license", and it is the first thing to get.

The certificate is not the only layer. The Secretary of State registers LLCs, corporations and trade names. The Contractor Licensing Board, administered by the Division of Labor, licenses contractors, and the Division of Labor also certifies plumbers and HVAC technicians. The State Fire Marshal licenses electricians. County health departments permit restaurants and other food businesses, the Alcohol Beverage Control Administration licenses alcohol sales, and professional boards license occupations from cosmetology to accounting. Cities often add a business licence, a municipal B&O tax and building permits.

So a freelance designer in Morgantown needs the state certificate and whatever the city requires, while a remodelling contractor in Charleston needs the certificate, a state contractor licence, city registration with the City Collector, insurance and a permit for each job.

The business registration certificate

You apply online through the WV One Stop Business Portal or on paper with Form WV/BUS-APP, and pay $30. The portal is worth using because the same application can also register an LLC with the Secretary of State and set up your tax accounts in one pass. The registration opens your sales and use tax account and, if you have employees, your withholding account.

Three rules follow the certificate. First, you need a separate certificate for each location. Second, it must be displayed at the place of business at all times. Third, it stays valid until the business moves, closes or has it revoked, so there is no annual renewal fee, but you must update the Tax Division when you move or add a site. Doing business without a certificate can bring a fine of $100 a day, so register before your first sale or job, not after.

If you sell taxable goods or services, you charge the 6% state sales tax, plus a 1% municipal sales tax in the 101 municipalities that levy one, including Charleston, Huntington and Morgantown. Groceries are exempt, but prepared food and many services are taxable. Returns are due by the 20th of the following month, and small sellers can file quarterly or annually. Our West Virginia sales tax guide covers rates, exemptions and filing in detail.

Trade names and your legal structure

If you trade under any name other than your own legal name, register it as a trade name with the Secretary of State. The process depends on who you are. Individuals, sole proprietors and general partnerships check the name with the Tax Division and file Form TN-1, with no filing fee. Corporations, LLCs, limited partnerships, LLPs and other entities search the Secretary of State's business database and file Form NR-3, which costs $25. Filing online through the One Stop Business Portal is the fastest route and adds a $1 processing fee. Our DBA guide compares the rules with other states.

An LLC costs $100 to form, and veteran-owned businesses can have the fee waived. Every LLC and corporation then files an annual report with the Secretary of State between January 1 and June 30 each year after the year it registered, for $25. Missing the June 30 deadline brings late penalties and can lead to administrative dissolution, or revocation of a foreign company's authority. Note that June 30 is also the renewal date for Charleston's city licence, so it is worth treating the end of June as your West Virginia compliance week.

Registrations vs operating licences in West Virginia

	What it does	Lets you run a regulated activity?
Business registration certificate	Registers you to do business and opens tax accounts	Required for all, but not a trade licence
Trade name	Records the name you trade under	No
LLC articles	Creates the legal entity	No
State contractor licence	Lets you take jobs above the value thresholds	Yes
Trade certification or board licence	Authorizes plumbing, HVAC, electrical or professional work	Yes
City registration and licence	Lets you do business and pay B&O tax in that city	Yes, locally

Business registration certificate

What it does

Registers you to do business and opens tax accounts

Lets you run a regulated activity?

Required for all, but not a trade licence

Trade name

What it does

Records the name you trade under

Lets you run a regulated activity?

No

LLC articles

What it does

Creates the legal entity

Lets you run a regulated activity?

No

State contractor licence

What it does

Lets you take jobs above the value thresholds

Lets you run a regulated activity?

Yes

Trade certification or board licence

What it does

Authorizes plumbing, HVAC, electrical or professional work

Lets you run a regulated activity?

Yes

City registration and licence

What it does

Lets you do business and pay B&O tax in that city

Lets you run a regulated activity?

Yes, locally

Contractors: state licence above set job values

The West Virginia Contractor Licensing Act (Chapter 30, Article 42 of the Code) requires a state contractor licence from anyone who, for pay and not as an employee, builds, alters, repairs, improves, moves or demolishes buildings, roads or other structures, or offers or bids to do so. The definition in § 30-42-3 sets the trigger by job value: a licence is needed where the cost of the undertaking is $5,000 or more for residential work or $25,000 or more for commercial work. Many older guides still quote a single $2,500 figure, which is out of date.

The Act lists exclusions, including suppliers who only furnish materials without fabricating or installing them, licensed pest control operators unless they make structural repairs over $1,000, and firms that prepare construction plans with a registered architect or engineer on staff. Construction managers who advise on projects for a professional fee count as contractors. The Contractor Licensing Board, supported by the Division of Labor's Licensing Section, handles applications, exams and enforcement, and the Division issues and renews about 29,000 to 30,000 contractor licences and trade certifications each year. Applicants generally pass business and law and trade exams, register with the Tax Division and carry workers' compensation, so check the board's current requirements and fee before you apply.

Watch for change. In February 2026, House Bill 5489 proposed raising the residential threshold from $5,000 to $10,000. It was introduced and sent to committee, and we found no record of it passing by October 2026, so the $5,000 figure still applies. Check with the board before relying on a lower-value exemption.

The trades are separate. Plumbers and HVAC technicians hold certifications from the Division of Labor, and electricians are licensed by the State Fire Marshal. A plumbing or electrical business usually needs both the trade credential and a contractor licence for jobs above the thresholds.

Remodelling homes in Charleston

Step 1

Business registration certificate ($30)

Step 2

State contractor licence (jobs of $5,000+)

Step 3

Insurance and workers' comp proof

Step 4

Register with Charleston's City Collector

Step 5

Permit before each job

2% B&O on city contracts

Food, alcohol and other regulated activities

Restaurants, food trucks, caterers and grocery stores need a food permit and inspection from the county health department where they operate. Alcohol licences, from restaurant beer and wine licences to private clubs and retail outlets, come from the West Virginia Alcohol Beverage Control Administration. Barbers, cosmetologists, massage therapists, real estate licensees, accountants and other professionals hold licences from their state boards. The One Stop Business Portal links many of these licences, but if your work is regulated, contact the board or agency directly before you open.

Charleston: city registration, B&O tax and the service fee

West Virginia's capital shows how city requirements stack on top of the state's. The Office of the City Collector, at 915 Quarrier Street, is responsible for registering everyone doing business in Charleston and collecting the city's taxes and fees. The first step is a Business Registration Application, which every business and individual doing business in the city must complete, whether or not they keep a permanent place of business there. Being registered with the state does not count: the city is a separate taxing body.

Before the City Collector will process the application, the premises must be inspected and approved by the city's Planning and Zoning, Building and Fire departments, and it is up to you to arrange those visits. Bring any health permit, liquor licence or bond your business needs, and the fee, which depends on the nature, location and classification of the business. Once registered, you receive an account number and quarterly returns, and the business licence must be renewed by June 30 each year.

The main ongoing cost is the B&O tax, a privilege tax on gross receipts that applies to almost every business in the city unless the code exempts it. The rate depends on your classification: 0.5% for retailers, 1% for services and most other businesses, 2% for contracting, and nothing for manufacturing. Returns are due by the last day of the month after each quarter, so April 30, July 31, October 31 and January 31. You must file a zero return in quarters with no income, and zero returns cannot be filed online. If your total B&O tax is less than $2,500 a year, you can ask the City Collector in writing for annual filing.

Charleston B&O tax rates by classification

0.5%

Retailers

1%

Services and other businesses

2%

Contracting

$3 a week

City service fee

per worker

Charleston also charges a city service fee of $3 a week for every full-time and part-time employee and self-employed person who regularly works in the city, including people working from home inside city limits. Employers withhold it from pay and send it in quarterly, and even businesses exempt from B&O tax must collect it.

Contractors working in Charleston

Contractors face extra steps. Before any work in the city, a contractor must be registered with the City Collector and current on city taxes, and must file a city contractor licence application, a liability insurance certificate naming the city as certificate holder, a copy of the state contractor licence, a State Fire Marshal master electrician licence if relevant, and proof of West Virginia workers' compensation or an exemption letter. All contracting work in the city carries the 2% B&O tax and needs a permit before the project starts. The city can refuse a permit or renewal to a contractor that is behind on returns, uninsured or holding an expired state licence.

Other West Virginia cities, such as Huntington, Morgantown and Wheeling, run their own licence and B&O systems with different rates, so check with each city where you will work.

If you hire employees

Hiring adds registrations rather than licences. You set up withholding with the Tax Division, usually through the same One Stop application, register with WorkForce West Virginia for unemployment insurance, and buy workers' compensation coverage from a private insurer. The state minimum wage is $8.75 an hour, with a tipped cash wage of $2.62. In Charleston, add the $3 a week city service fee for each employee. Get a free EIN before your first payroll.

Worked examples: first-year costs

A gift shop in Lewisburg. Ann runs it as a sole proprietor called "Greenbrier Goods". She registers through the One Stop portal for $30, files Form TN-1 for the trade name at no fee, displays the certificate by the till and checks the city's licence rules. She charges 6% sales tax plus any municipal tax. Her state costs in year one are $30.

A remodeller in Charleston. The owners form an LLC for $100, get the business registration certificate, pass the contractor exams and get a state contractor licence, then register with the City Collector with their insurance certificate and workers' comp proof. On a $40,000 kitchen remodel inside the city, the 2% B&O tax is $800. They file the $25 annual report and renew the city licence by June 30.

A consultant working from home in Charleston. Priya has no employees and earns $60,000 a year from clients. She registers with the state and the City Collector, pays 1% B&O tax, about $600 a year, and remits the $3 a week city service fee for herself. Because her B&O tax is under $2,500, she can ask in writing to file once a year.

Getting legally set up in West Virginia

1. 1

   Choose your structure and name

   Form an LLC for $100, or trade as a sole proprietor and file a free TN-1 trade name if you use a brand.

2. 2

   Get an EIN

   Free from the IRS; needed for employees and most business bank accounts.

   EIN guide
3. 3

   Get the business registration certificate

   Apply through the One Stop Business Portal for $30, one per location, and display it.

   WV One Stop Business Portal
4. 4

   Get any state licence

   Contractors above $5,000 residential or $25,000 commercial; food permits from the county health department; ABCA for alcohol.

5. 5

   Register with your city

   In Charleston, file the Business Registration Application after zoning, building and fire approvals, then file B&O returns every quarter.

Common mistakes and how to fix them

The first mistake is thinking West Virginia has no general licence. The business registration certificate is required for virtually every business, and the $100 a day fine adds up fast. Register before you trade.

The second is using one certificate for two locations. Each place of business needs its own certificate on display.

The third is relying on the old $2,500 contractor threshold. The current triggers are $5,000 residential and $25,000 commercial. Check the job value, including materials and labour, before you bid without a licence.

The fourth is assuming state registration covers the city. In Charleston and other B&O cities you register separately, and you must file zero returns in quiet quarters.

The fifth is missing June 30. It is the deadline for the Secretary of State's annual report and for Charleston's licence renewal, and both carry penalties.

Official West Virginia links

• WV One Stop Business PortalBusiness registration certificate, trade names, LLCs
• Tax Division — TSD-100 overview of West Virginia taxes
• Secretary of State — Trade name (DBA) registration
• Secretary of State — Annual reports
• Division of Labor — Licensing
• City of Charleston — New Business Handbook

What to do next

Start with the business registration certificate through the One Stop portal, then choose your structure and check the name with our LLC name checker. Use our West Virginia sales tax guide and sales tax calculator to charge the right rate, and contact your city about its licence and B&O tax before you open. Budget the year, including city taxes, with the startup cost calculator. For neighbouring states, see our Virginia, Pennsylvania, Ohio and Kentucky guides, or the business licenses overview.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

Does West Virginia require a business license?

Yes, in effect. Every business must get a business registration certificate from the Tax Division before doing business in the state. It costs $30, you need one for each location, and it must be displayed. On top of that, regulated activities such as contracting, food, alcohol and the professions need their own licences, and many cities require a city licence and municipal B&O tax registration.

How much is a West Virginia business license?

The state business registration certificate costs $30 and does not expire while the business stays at the same address and open. An LLC costs $100 to form, plus a $25 annual report due by June 30. A trade name is free for sole proprietors and $25 for LLCs and corporations. City licence fees vary by business classification.

How do I get a West Virginia business registration certificate?

Apply online through the WV One Stop Business Portal or on Form WV/BUS-APP and pay the $30 fee. The same registration opens your sales and use tax account and, if you hire, your withholding account. Get it before you start trading: operating without one can bring a fine of $100 a day. Display the certificate at each location.

Do contractors need a license in West Virginia?

Yes, above set project values. Under the West Virginia Contractor Licensing Act, you need a state contractor licence for residential work costing $5,000 or more and commercial work costing $25,000 or more. Plumbers and HVAC technicians also hold Division of Labor certifications, and electricians are licensed by the State Fire Marshal. Cities such as Charleston add their own contractor registration and permits.

Do I need a business license in Charleston WV?

Yes. Every person or business doing business in Charleston files a Business Registration Application with the Office of the City Collector, even without a permanent location in the city. The premises must pass planning, building and fire approvals first. The city licence is renewed by June 30 each year, and you file quarterly B&O tax and city service fee returns.

Do I need to register a DBA in West Virginia?

If you trade under a name other than your legal name, register it as a trade name with the Secretary of State, online through the One Stop Business Portal or on paper. Sole proprietors and general partnerships file Form TN-1 with no filing fee, and LLCs, corporations and other entities file Form NR-3 for $25. Online filings carry a $1 processing fee.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 13 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.TSD-100 — An Overview of West Virginia Taxes — West Virginia Tax Division · accessed 13 October 2026
2. 2.File a Trade Name (DBA) Registration — West Virginia Secretary of State · accessed 13 October 2026
3. 3.Annual Reports — West Virginia Secretary of State · accessed 13 October 2026
4. 4.Form LLD-1 — Articles of Organization — West Virginia Secretary of State · accessed 13 October 2026
5. 5.House Bill 5489 (2026, introduced) — text of W. Va. Code § 30-42-3 — West Virginia Legislature · accessed 13 October 2026
6. 6.Licensing — West Virginia Division of Labor · accessed 13 October 2026
7. 7.City of Charleston New Business Handbook — City of Charleston Office of the City Collector · accessed 13 October 2026
8. 8.How do I get a contractor license? — City of Charleston · accessed 13 October 2026
9. 9.Sales and Use Tax — West Virginia Tax Division · accessed 13 October 2026