Permits for a Bar / Nightclub in Charleston, West Virginia

West Virginia ABCA license for on-premises sale and consumption of liquor, wine, and beer. Annual license fee $2,000 plus $100 operational fee ($2,100 total). Beer and wine fees additional. ABCA fiscal year July 1 to June 30. Fees prorated if obtained January-June.

License authorizing the sale of alcoholic liquor, wine, and nonintoxicating beer for on-premises consumption. Issued by the West Virginia Alcohol Beverage Control Administration (ABCA). Annual retail license fee is $2,000 plus $100 operational fee per location.

License authorizing the retail sale of alcoholic beverages in sealed containers for off-premises consumption. Annual license fee is $2,000 plus $100 operational fee.

Permanent business registration with the West Virginia State Tax Department. One-time $30 fee. Required before conducting business. Covers sales tax, use tax, and business registration tax. Late registration: $50/month penalty.

Registration with the West Virginia State Tax Department to obtain a Business Registration Certificate. Required for all businesses operating in West Virginia. Covers sales tax, use tax, withholding tax, and business and occupation (B&O) tax registration. Fee is $30.

Registration with WorkForce West Virginia for unemployment compensation tax. Required for employers with 1+ employees. New employer rate approximately 2.73% on first $9,000 per employee.

Registration with the WV State Tax Department for state income tax withholding and with WorkForce West Virginia for unemployment compensation tax. Included in the Business Registration Certificate process.

West Virginia requires workers' compensation for all employers with 1+ employees. Privatized in 2008 — competitive-state system (no longer state monopoly). Covers medical and wage-loss benefits for work injuries.

West Virginia requires workers' compensation insurance for employers with 1 or more employees. West Virginia transitioned from a state-run monopoly to a competitive private market in 2006 (BrickStreet, now Encova). Coverage now obtained from private carriers.

Certificate from the WV State Fire Marshal or local fire department for fire code compliance. Required for restaurants, bars, assembly venues, and commercial kitchens.

Inspection and approval by the West Virginia State Fire Marshal or local fire department for commercial establishments.

Permit from local county health department for food service establishments. Fee varies by county and seating capacity. Examples: 0-20 seats $125, 21-50 seats $250. Additional $125 if facility has liquor license. Annual renewal. Temporary food service $60.

Permit required for all food service establishments in West Virginia. Issued by county health departments under the West Virginia Bureau for Public Health, Office of Environmental Health Services. Requires plan review and facility inspection.

Certification for food service workers in West Virginia. Certified food protection manager required per establishment. Handler training available from approved providers. Some counties require all food handlers to complete training.

Local permit for business signage. Regulated by municipal zoning. WVDOT regulates outdoor advertising on state highways.

Most West Virginia municipalities levy a Business & Occupation (B&O) tax based on gross receipts. Tax rate varies by city and business type (typically 0.15%-2.0%). Must register with each municipality where you conduct business.

Registration with WV State Tax Department for consumer sales and service tax. State rate 6%. Included in the $30 business registration certificate.

Registration with WV State Tax Department for employer income tax withholding. WV has graduated income tax rates from 2.36% to 5.12%. Required for all employers with employees in WV.

Registration included in the West Virginia Business Registration Certificate. Required for all businesses making retail sales. West Virginia state sales tax is 6%. Also includes registration for B&O tax.

Certificate from local building department confirming commercial space meets codes for intended use. Required before operating.

Local zoning verification that proposed business use is permitted. Required before business registration in most WV municipalities.