Permits for a Food Truck 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.

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.

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.

West Virginia allows an in-state food service statewide permit for mobile food units, enabling operation across county lines without separate county permits. Must maintain commissary agreement and pass vehicle inspection.

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.

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