Permits for a Contractor in Morgantown, West Virginia

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.

License from the WV Division of Labor for construction contractors. $90 annual fee. Wage bond required for contractors without 1+ year in WV (115% of maximum payroll capacity). Bond waived if in business 5+ years elsewhere with $100,000+ assets.

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.

West Virginia requires contractor licensing through the WV Division of Labor, Contractor Licensing Board. Required for contractors performing work valued at $2,500 or more.

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.

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.