Huntington WV Business License: $20 Licence, Retail B&O Waived Since 2021 and the $5 Service Fee

A Huntington WV business license is one of the cheapest permits you will buy, at $20. The paperwork around it is where owners lose time. The city license depends on a state Business Registration Certificate you must get first, the city's gross receipts tax (the B&O) depends on what kind of business you run, and a $5 per worker weekly service fee applies to far more people than most first-time owners expect. This guide puts those pieces in the order you need to handle them.

Informational content, not legal or tax advice. City rules, rates and forms change. Confirm every figure below with the agency named before you pay or file. For anything beyond a simple shop or service business, such as a home business with employees, a contractor, or an alcohol license, talk to a qualified attorney or CPA.

West Virginia has no statewide business license

West Virginia does not issue a general business license at the state level. The nearest equivalent is the Business Registration Certificate from the West Virginia State Tax Division. It costs $30, it is a one-time registration that stays valid until your business name, location or ownership changes, and each fixed business location needs its own certificate. You can apply on Form WV/BUS-APP or online at business4.wv.gov.

Forming an LLC or corporation with the Secretary of State is a filing, not a license. That filing does not replace the Tax Division certificate, and it does not replace the Huntington license either.

What you need before you start

• Your legal business name and structure: sole proprietorship, general partnership, LLC or corporation.
• The exact street address where you will operate, and whether it sits inside Huntington city limits. The address decides which city rules apply.
• Your Secretary of State entity number, if you formed an LLC or corporation.
• Your West Virginia Business Registration Certificate, or proof that you have applied for one.
• A list of every person who will work in the business, including yourself if you are self-employed and anyone who works from home. The service fee counts them.
• A plain description of what you sell and how: retail, restaurant, service, wholesale, manufacturing, contracting, rentals or banking. The B&O rate depends on this classification.
• Email access for the Huntington application, plus a scanner or phone scanning app for any documents you must attach.
• The Finance Division contact details: 800 5th Ave, Huntington, 304-696-5540 (option 4), or [email protected].

Step-by-step: getting a Huntington business license

Step 1: Settle your entity and business name

If you are a sole proprietor operating under your own name, you need nothing from the Secretary of State. If you operate under a different name, you need a trade name (DBA). Individuals, sole proprietorships and general partnerships file Form TN-1 with no filing fee. LLCs, corporations and other registered entities file Form NR-3 for $25.00, plus a $1.00 online processing fee if you file through the WV One Stop Business Portal. Both forms are filed with the Secretary of State, not a county clerk.

If you are forming an LLC, the Articles of Organization (Form LLD-1) cost $100. The name must include “limited liability company,” “limited company,” or an accepted abbreviation such as LLC, L.L.C., LC or L.C. A registered agent is optional, although the form instructions say you may wish to keep one. Check that your name is free on the Secretary of State business search before you file.

After formation, an LLC files an annual report every year between January 1 and June 30 for $25. A filing after June 30 costs $75 because of a $50 late fee. Put that deadline on your calendar now.

Step 2: Get the state Business Registration Certificate

Apply for the $30 certificate from the State Tax Division at business4.wv.gov or on Form WV/BUS-APP. Do this before you apply for the city license, because Huntington asks for the certificate. Save the certificate and keep a copy with your business records. A separate certificate is needed for each business location.

Step 3: Check zoning before you sign a lease or buy equipment

Huntington Planning and Zoning issues three permits that come up often: a Certificate of Occupancy, a Home Occupation Permit (for any home business), and a Mobile Food Vendor Permit. Call before you sign a lease or buy a food truck. A use the address does not allow can stop the license, and fixing it later is expensive. Confirm current fees and processing times with Planning and Zoning for each permit.

Step 4: Apply for the Huntington Business License

Email your application to [email protected] after you have the state certificate. Include the certificate, your business name, address, owner information and the business type from your preparation list. The Huntington Business License is $20. Fees vary by license type, and they are not prorated, so starting in March does not reduce the fee. The license year runs July 1 to June 30. The city sends a renewal notice around June 1 each year. Ask Finance how to pay, because the payment method is not set out here.

If you need a specialty license (see Step 7), ask whether it is a separate application with its own fee.

Step 5: Classify your business for the B&O tax

The B&O is a gross receipts tax levied by the city. The state B&O applies only to utilities, so a shop, contractor or service business in Huntington deals with the city return. The 2024 city return lists these rates:

Classification	City B&O rate
Retailers, restaurants and others	0% (waived by the mayor on September 13, 2021)
Manufacturing	0%
Wholesale	0.15%
Service and all other	0.5%
Amusement	0.5%
Contractors (labor and materials)	2%
Rents	1%
Banking	1%

That waiver is why most storefronts and restaurants show a zero rate. Two cautions apply:

• A 0% rate does not always mean you can skip the return. Ask Finance whether your classification still requires a filed return.
• Returns are filed quarterly and are due 30 days after the quarter ends. Late amounts carry interest at 8% a year.

A business that does more than one kind of work may fall under more than one classification. Confirm the split with Finance before your first return.

Step 6: Calculate the $5 weekly service fee

Huntington charges a city service fee of $5 per worker per week, in effect since 2015 under Article 772. It is owed by self-employed owners and by people working from home, not only by payroll employees. Huntington's fee is the highest of the larger West Virginia cities, so a small crew adds up quickly. For example, an owner and two workers who all work every week would owe $15 a week, or $780 over 52 weeks, before any B&O. Ask Finance how part-time workers are counted in a given week.

Step 7: Check specialty licenses

West Virginia and Huntington license many activities separately. Check these before you open:

• Contractors: the state Contractor Licensing Board requires a license for residential work above $5,000 or commercial work above $25,000. Contractors also file liability insurance naming the city.
• Electricians: State Fire Marshal. Plumbers and HVAC technicians: Division of Labor.
• Alcohol, cottage food, hemp, kratom and pesticides: ABCA handles alcohol, and WVDA handles cottage food, hemp, kratom and pesticides.
• Huntington city licenses: alcohol, craft beverage, tattoo, smoke shop, itinerant vendor, limited video lottery and mobile vehicle wash each have their own license type.
• Rentals: every rental unit goes on the city Rental Registry.

Step 8: Register for sales tax if you sell taxable goods

Taxable sales require a sales tax account with the State Tax Division. Register through the Tax Division business registration page. The state rate is 6%. Huntington adds a 1% city sales tax, in effect since January 1, 2012, for a combined 7%. The state collects the city portion, so you do not send it to the city separately.

What you should have when you finish

If the steps go as planned, you should end up with the following. Treat this as a checklist, not a guarantee of approval, because your business type decides which items apply.

• A state Business Registration Certificate for each business location.
• A Huntington Business License for the current July 1 to June 30 license year, once Finance processes your application.
• A confirmed B&O classification, with each quarterly return and due date on your calendar.
• A weekly record of every person counted for the $5 service fee.
• Any zoning permit, specialty license or sales tax account that applies to your activity.
• Reminders for the early June renewal notice and, if you are an LLC, the June 30 annual report.

Common mistakes to avoid

• Treating the Secretary of State filing as your license. An LLC filing is not the Tax Division certificate, and it is not the Huntington license.
• Applying to the city before the state certificate. Finance asks for the certificate, so the application stalls without it.
• Assuming a 0% rate means no paperwork. Ask whether a zero-rate return still has to be filed.
• Forgetting the $5 weekly fee for yourself and home-based workers. Self-employed owners and people working from home are included.
• Signing a lease before checking zoning. A home business without a Home Occupation Permit, or a use the address does not allow, can block the license.
• Missing the license year. The license year ends June 30, and the renewal notice arrives around June 1.
• Using the state B&O as your guide. The state B&O applies only to utilities. The rates above are Huntington's city tax.
• Skipping specialty licenses. Contractors, alcohol sellers, tattoo artists and smoke shops need licenses beyond the $20 Business License.

Tips before you apply

• Email Finance a one-paragraph description of your business and ask which classification they expect to assign. Fixing a classification after you have filed is harder than getting it right first.
• Keep one folder with the state certificate, Secretary of State receipts, the Huntington approval email, and every B&O and service fee record.
• Huntington is a Home Rule city, so it sets its own rules. Do not assume state rules cover every gap for your activity.
• Ask Finance four questions in one email: how to pay the $20 fee, how part-time workers are counted for the $5 fee, whether a zero-rate classification must still file, and which specialty licenses apply to you.

Where to confirm details

• Huntington Finance Division: 800 5th Ave, Huntington, WV, 304-696-5540 (option 4), [email protected]
• West Virginia State Tax Division: tax.wv.gov
• West Virginia Secretary of State: sos.wv.gov/business
• WV One Stop Business Portal: business4.wv.gov

This article is general information for planning purposes, not legal or tax advice. Rates, fees and rules can change, so verify each one with the agency before you rely on it. An attorney or CPA can review your specific setup, especially if you have employees, own property used for business, or plan to sell taxable goods or alcohol.