Charleston WV Business License: Registration, B&O Tax, $3 Service Fee and the Three-Department Sign-Off

If you plan to sell, serve, build or provide services inside Charleston, the state is only half of your paperwork. West Virginia has no general statewide business license. The closest thing is the State Tax Division Business Registration Certificate, and it does not satisfy the city. Charleston requires its own registration, its own general license, and a sign-off from three city departments before the City Collector processes your application. This guide walks through the Charleston WV business license process in the order you should do it.

This article is informational only. It is not legal or tax advice. Confirm your obligations with the City Collector, and talk with a qualified attorney or CPA if your situation is complex.

What You Need Before You Start

• The exact street address of every location you will use, including a home office. Each address is reviewed, so confirm the spelling and suite number before you begin.
• Your entity paperwork if you formed an LLC or corporation, including your Secretary of State filing.
• Your State Tax Division Business Registration Certificate ($30), or your application for it.
• A short written description of what you sell or do, plus your estimated gross receipts. You need both to pick your B&O category.
• Your state sales tax permit if you sell taxable goods.
• A copy of your ABCA license if you plan to sell alcohol.
• Your trade license numbers if your work requires one, such as a contractor license.
• A Kanawha County health permit if you sell food.

Step-by-Step: Getting Your Charleston Business License

1. Register your entity with the Secretary of State, if you have one. An LLC files Articles of Organization (Form LLD-1) for a $100 filing fee. A corporation files Articles of Incorporation (Form CD-1) for the same $100. File through the WV One Stop Business Portal at https://business4.wv.gov/ or learn more at https://sos.wv.gov/business. West Virginia does not require a separate commercial registered agent, because the Secretary of State can accept legal papers for your company. Registering an entity is a filing, not a license, so the city still requires its own paperwork.
2. Get your State Business Registration Certificate. The Tax Division charges a one-time $30 fee. You can apply on Form WV/BUS-APP or online at https://business4.wv.gov/. The certificate is permanent until your business name, location or ownership changes, and each fixed location needs its own certificate.
3. Get zoning, building and fire sign-off for your location. Three city departments must approve a new location before the City Collector will process your application: Zoning (304-348-8105), Building (304-348-6833) and Fire (304-348-8058). Call each one with your address and ask what they need from you. If you are still deciding on a lease, make these calls first. Contractors also register with the Building Department.
4. File the Charleston Business Registration Application. Anyone doing business in Charleston needs this application, including businesses with no physical location in the city. Your state certificate does not replace it. Bring all three sign-offs. Submit the application to the City Collector at 915 Quarrier St, Suite 4, or call 304-348-8024 to confirm the current submission method. The city revised this application in May 2024, so use the current version.
5. Pay the $20 general business license and any specialty fees. The general license is $20. Beer, private club and other alcohol licenses add fees and require a copy of your ABCA license. Food sellers attach the Kanawha County health permit to the application. Ask the Collector for the full fee list for your business type before you pay.
6. Confirm your state trade licenses. Many trades are licensed by the state, not the city. The Contractor Licensing Board requires a license for residential work above $5,000 or commercial work above $25,000. The State Fire Marshal licenses electricians, the Division of Labor licenses plumbers and HVAC technicians, ABCA licenses alcohol sales, and the WVDA covers cottage food, hemp, kratom and pesticides. Check with each agency for its current fees and rules, since they are not covered here.
7. Set up your B&O and sales tax filing. Choose your B&O category using the table below. If you sell taxable goods, register for your state sales tax permit at https://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistration.aspx. Charleston's combined sales tax rate is 7%, the 6% state rate plus the city's 1%, in effect since July 1, 2015.
8. Start the weekly worker fee. Charleston charges a city service fee of $3 per worker each week under an ordinance in effect since 2018. Ask the Collector to confirm that the amount has not changed.

How the Charleston B&O Tax Works

West Virginia's state business and occupation tax applies only to utilities. For shops, contractors and service businesses, the gross-receipts B&O tax is levied by the city. In Charleston, it is calculated per $100 of gross receipts, and the rate depends on your category. The rates below come from the city's B&O FAQ dated December 2022. Confirm them with the City Collector before you file, because rates can change.

Category	Rate per $100 of gross receipts
Retail	0.50
Wholesale	0.15
Manufacturing	0
Service and all other	1.00
Contracting	2.00
Amusement	0.50
Rents	1.00
Banking	1.00

Contractors pay the highest rate and also register with the Building Department. If your tax liability is under $2,500, the city may allow or request an annual filing instead of more frequent returns. Ask the Collector whether that applies to you. Late payments carry 8% interest a year, plus a late penalty of 5% followed by 1% a month.

Common Mistakes to Avoid

• Assuming the $30 state certificate covers the city. It does not. Charleston requires its own application and general license.
• Filing the city application before the sign-offs. The Collector does not process the application until Zoning, Building and Fire have signed off on the location.
• Choosing the wrong B&O category. Contracting is 2.00 per $100 and service is 1.00, so a misclassified business can underpay and face interest and penalties.
• Forgetting the $3 weekly worker fee. It applies to each worker, so keep a weekly count from your first week.
• Trying to file a $0 return online. The city does not accept $0 returns through its online filing, so ask the Collector how to file them.
• Signing a lease before calling Zoning. A location that does not pass review can hold up your entire registration.
• Missing the food permit. Food sellers must attach the Kanawha County health permit to the city application.

What to Expect

A complete packet usually moves through the process in the same order every time: sign-offs, application, fees, then the license. The city has not published a processing time in the material verified for this guide, so ask the City Collector for current timing when you submit. A complete packet with all sign-offs attached is more likely to move without a return trip, though results depend on your business type and location.

Tips From the Process

• Call Zoning, Building and Fire before you sign a lease, and ask each one what it needs for that specific address.
• Keep a weekly log of workers so you can calculate the $3 service fee accurately.
• Keep copies of every sign-off, your state certificate, and your ABCA or health permit in one folder.
• Calendar your state annual report. For an LLC, the $25 annual report is due between January 1 and June 30. A late LLC filing costs $75 because of a $50 late fee. A for-profit corporation pays a $50 late fee.
• Ask the Collector to confirm your B&O category in writing before your first return.

Questions to Confirm With the City

For current forms, fees and any change to the $3 service fee or the B&O rates, contact the City Collector at 915 Quarrier St, Suite 4, Charleston, WV, or call 304-348-8024. Charleston is a home rule city, so its tax and license rules come from its own ordinances, and those can change. For state requirements, see https://sos.wv.gov/business for entity filings and https://tax.wv.gov/ for the Business Registration Certificate and sales tax. For complex situations, including multiple locations, alcohol sales or a contracting business, consult a qualified attorney or CPA before you file.