Wheeling WV Business License: $15 Licence, B&O Schedule and the Zoning-First Sequence

Getting a Wheeling WV business license is the cheap part of opening in the city. The $15 general business license is a small annual fee. The real work is the order of steps. Wheeling's Finance office expects zoning to be cleared before anything else, and the city's gross-receipts (B&O) tax, its weekly service fee and the state registration all run alongside the license. This guide walks through that sequence with the figures verified on 2026-10-23.

First, know what West Virginia does and does not license

West Virginia has no general statewide business license. Three things often get confused with one:

• State Business Registration Certificate. Issued by the West Virginia Tax Division. The one-time fee is $30.00, and the certificate stays valid until the business name, location or ownership changes. Each business location needs its own certificate. Apply on Form WV/BUS-APP or online at business4.wv.gov.
• Secretary of State filing. Forming an LLC, corporation or trade name is a filing, not a license. A Secretary of State filing does not replace the Business Registration Certificate.
• City license. Wheeling's $15 general business license is the local piece. It sits alongside the city's B&O registration and zoning approval.

Materials and information to gather

Having these ready means fewer trips to City Hall.

• Your legal name and entity type. An LLC needs its filed Articles of Organization (Form LLD-1, $100 filing fee). Sole proprietors and general partnerships register a trade name on Form TN-1 with no filing fee. Corporations, LLCs and other registered entities use Form NR-3, which carries a $25.00 fee plus a $1.00 online processing fee if filed through the One Stop Business Portal.
• The exact street address of each location, including a home office. Each location needs its own state certificate.
• Proof of the right to use the space. Keep a lease or the owner's written permission on hand for the zoning review.
• A plain description of what you sell or do. The description is how your activity is matched to a B&O category.
• Your estimated headcount, including yourself if you work alone. The city service fee counts employees and self-employed people.
• Estimated annual gross receipts by category if you sell in more than one way.
• State trade license numbers if your work is regulated (see the trade section below).
• Payment method. Confirm accepted payment methods with Finance before you go.

Step-by-step: the Wheeling sequence

The city steps have to happen in this order. The costliest mistake in this process is signing a lease, buying equipment or opening before the assessment sheet is signed.

1. Form your entity or trade name first. File with the Secretary of State through the West Virginia Secretary of State business page. An LLC annual report is due each year between January 1 and June 30 and costs $25. Filing after June 30 costs $75 because of a $50 late fee.

2. Get the New Business License Assessment Sheet from Room 115. This sheet moves your file through the city. Finance is in Room 115 of the City County Building, 1500 Chapline St. Phone 304-234-3653.

3. Clear zoning in Room 305. Zoning approval comes before inspection. Call 304-234-3702 or visit Room 305 to confirm that your use is allowed at that address. If you work from home, say so up front, because the city service fee applies to work from home too. A use that does not fit the address stops everything after it, so resolve it before you spend money on the space.

4. Pass inspections. Inspections run on Thursday mornings. Building, electric and fire inspectors check the space. Food businesses also need health, water and pollution control review. Businesses selling alcohol need a police inspection. Ask Finance which of these apply to your use before you book a date.

5. Return the signed sheet, pay the $15 license and register for B&O. The general business license runs July 1 to June 30. Renewals are mailed May 31 and are due June 30. Register for B&O on the same visit.

6. Obtain the state Business Registration Certificate. State registration is required in addition to the city steps. The $30 fee is one-time, and the certificate stays valid until something changes. File online at business4.wv.gov or on Form WV/BUS-APP before you begin business activity.

7. Check whether your trade has its own state license. See the next section.

Trades with separate state licenses

A Wheeling license does not cover regulated trades. Confirm these before you sign contracts or hire:

• Contractors: The Contractor Licensing Board requires a license for residential work above $5,000 or commercial work above $25,000.
• Electricians: Licensed through the State Fire Marshal.
• Plumbers and HVAC technicians: Licensed through the Division of Labor.
• Alcohol: The Alcohol Beverage Control Administration (ABCA) licenses alcohol sales. Wheeling's schedule lists local fees for some alcohol-related categories, but the ABCA license is a separate state requirement. Confirm both before you sell.
• Cottage foods, hemp, kratom and pesticides: The West Virginia Department of Agriculture (WVDA) oversees these.

Wheeling's B&O schedule

The state's business and occupation tax applies only to utilities. For most shops, contractors and service businesses, the gross-receipts B&O tax is levied by the city. Wheeling sets a rate per $100 of gross receipts for each category. The schedule below was last updated April 1, 2015. Ask Finance whether anything has changed before you file.

Category	Rate per $100 of gross receipts
Retail	0.365
Wholesale	0.15
Service	0.88
Contracting	2.00
Manufacturing	0.28
Rents	0.73
Banking	0.94
Natural resources	1.00

Here is the arithmetic for one example. A service business with $200,000 in gross receipts at 0.88 per $100 comes to $1,760 before any exemptions, deductions or filing rules. Confirm with Finance how the base is reported and when payments are due. If your business mixes activities, ask which category your main activity falls under before you register, because the category sets the rate.

The $2 weekly service fee and the 1% sales tax

Since January 1, 2020, Wheeling has charged a $2 per week service fee for each employee and each self-employed person, including work done from home (Article 797 of the city code). Two examples, assuming the fee applies in all 52 weeks:

• One owner working alone: $2 per week, about $104 for the year.
• Three people, including the owner: $6 per week, about $312 for the year.

Wheeling also adds a 1% city sales tax, in effect since July 1, 2015. It sits on top of the 6% state rate for a combined 7%. If you sell taxable goods, register for a state sales tax permit through the Tax Division's business registration page.

Other Wheeling license fees to check

Wheeling's schedule also lists the fees below. Only the ones that match your business will apply. Confirm each amount with Finance.

• Insurance companies: $100
• Beer, wine or liquor retailer: $250
• Wholesaler: $500
• Private clubs with under 1,000 members: $600. Over 1,000 members: $1,250.
• Itinerant vendor: $500
• Street vendor: $100

Common mistakes to avoid

• Treating a Secretary of State filing as a license. You still need the $30 state certificate and the city license.
• Signing a lease or buying equipment before zoning clears. If the use does not fit the address, the money is committed to a space you cannot use as planned.
• Assuming a home office is exempt. The $2 weekly service fee covers work from home.
• Picking the wrong B&O category. A service business filed as retail or contracting pays a different rate than the one that applies to it.
• Missing the June 30 deadlines. The LLC annual report and the Wheeling renewal both fall due June 30. Renewals are mailed May 31.
• Working in a regulated trade without the state license. Residential contracting above $5,000 or commercial work above $25,000 requires a Contractor Licensing Board license.
• Relying on old rates. The B&O schedule dates to April 1, 2015. Check with Finance before you file.

What you should expect

If you complete every step, you will likely hold a state Business Registration Certificate for each location, a Wheeling general business license valid from July 1 to June 30, B&O registration with the city, and a calendar that marks the June 30 deadlines. Your recurring costs will likely include the $15 city license, the B&O tax on your receipts and the $2 weekly service fee for each person working. This guide does not give a verified processing time for the city steps, so ask Room 115 how long each step takes before you set an opening date.

Who to contact

• Wheeling Finance, Room 115, City County Building, 1500 Chapline St: 304-234-3653
• Wheeling Zoning, Room 305: 304-234-3702
• West Virginia Secretary of State business filings: sos.wv.gov/business
• West Virginia Tax Division: tax.wv.gov
• West Virginia Small Business Development Center: wvsbdc.com

Disclaimer

This article is informational content, not legal or tax advice. Fees, rates and deadlines change, and the figures here were verified on 2026-10-23. Confirm current amounts with the agency named before you act. If your entity structure, lease, payroll or sales are complex, talk with a qualified attorney or CPA.