Permits for a Retail Store in Charleston, West Virginia

ABCA license for off-premises sale of sealed liquor, wine, and beer. Used by liquor stores and package shops. Annual fee plus operational fee. Fiscal year July 1 to June 30.

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.

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.