How to Open a Bar or Restaurant in Morgantown WV: City Alcohol Fees on Top of the ABCA Licence

If you are searching for a morgantown wv liquor license, you will find two approvals that both matter. The state approval is the Alcohol Beverage Control Administration (ABCA) license. The city approval is Morgantown's own alcohol license, which is billed on top of the state license and comes with a municipal license, a weekly service fee and a city business tax. First-time owners often budget for the state license and then get surprised by the city layer. This guide walks through the city layer step by step so you can see the full cost before you sign a lease.

This article covers only the Morgantown city charges. The ABCA fee schedule is a separate topic and is not repeated here. This is informational content, not legal or tax advice. Confirm every figure with the agency named before you commit money.

Know the layers before you budget

West Virginia has no general statewide business license. The closest equivalent is the Business Registration Certificate from the State Tax Division. It costs $30, is permanent until the business name, location or ownership changes, and is required for each fixed business location. Registering an LLC or corporation with the Secretary of State is a filing, not a license, so it does not replace the certificate.

For a bar or restaurant in Morgantown, the costs stack in roughly this order:

• Secretary of State entity filing ($100 for an LLC)
• State Tax Division Business Registration Certificate ($30)
• ABCA state alcohol license (covered separately)
• Morgantown municipal license ($20) plus the city alcohol license fee for each category you hold
• Morgantown city business tax on gross income (the city B&O tax, rate to confirm with Finance)
• Morgantown city service fee ($3 a week per worker)
• Monongalia County health permit for the food side (fee to confirm with the county)

The state business and occupation tax applies only to utilities. The gross receipts tax that hits restaurants, bars and other service businesses is levied by cities. That is why the Morgantown Finance office matters as much as the Secretary of State for your budget.

Materials and documents to gather

Have these ready before you open the city application. A missing item is the most common reason an application stalls.

• Articles of Organization of Limited Liability Company (Form LLD-1), or Articles of Incorporation (Form CD-1) if you form a corporation
• A name reservation confirmation, if you reserved one ($15, held for 120 days)
• Your ABCA license application or approved license, which the city requires to be attached
• A signed lease or deed for the physical location
• The Certificate of Occupancy for that address, which the city requires for a physical location
• Your Business Registration Certificate from the State Tax Division
• Owner and member information, and a current list of workers for the service fee
• Your draft menu and beverage list, so you can match the city license categories to what you will actually sell

Step 1: Form the entity with the Secretary of State

Most bar and restaurant owners form an LLC. File Articles of Organization (Form LLD-1) through the WV One Stop Business Portal at https://business4.wv.gov/ or on paper. The filing fee is $100. Standard processing takes 5 to 10 business days. If you need faster service, expedited options are added on top of the $100: in-person same day $25, next business day $25, 2 hour $250 and 1 hour $500. Online filings also carry a $1.00 portal processing fee.

Your name must contain the words limited liability company or limited company, or an accepted abbreviation such as LLC or L.L.C. It must also be distinguishable from every other name already registered or reserved. Search the business database at http://apps.sos.wv.gov/business/corporations/ before you order signs or print menus.

A registered agent is optional in West Virginia. Form LLD-1 asks for an agent for service of process only if you have one. You may name an individual, a company or another LLC, but you are not required to hire a commercial agent. The Secretary of State can accept legal papers on the company's behalf.

Step 2: Reserve the name if the timeline is long

A name reservation costs $15 and holds the name for 120 days. It is useful when your lease, build-out or ABCA application will take longer than a few days. Reserve through https://sos.wv.gov/reserveregister-business-name.

If your bar or restaurant will trade under a name that differs from the LLC name, you need a trade name registration (DBA) with the Secretary of State, not the county clerk. The fee is $25 for an LLC plus a $1.00 online processing fee if you file through the portal. The form for registered entities is NR-3.

Step 3: Lock the location before you file with the city

The city requires a Certificate of Occupancy for any physical location, so the address matters before you file anything with Finance. Before you sign a lease, ask the landlord whether the space already holds a Certificate of Occupancy for a food and beverage use. A change of use can delay your opening. Confirm the process for obtaining the certificate with the city.

Build-out work also brings state trade licensing into play. The Contractor Licensing Board requires a license for contracting work above $5,000 on residential projects or above $25,000 on commercial projects. The State Fire Marshal licenses electricians, and the Division of Labor licenses plumbers and HVAC technicians. Check each requirement with the agency before your contractor starts.

Step 4: Register with the State Tax Division

Every business location needs its own Business Registration Certificate. The one-time fee is $30, and you can file on Form WV/BUS-APP or online at https://business4.wv.gov/. Register for a sales tax permit at the State Tax Division business registration page. The state sales tax rate is 6%.

Some West Virginia municipalities add a 1% local sales tax to the 6% state rate. The state count is 101 municipalities today and rises to 107 on January 1, 2027. Ask the Tax Division whether Morgantown is on that list and which of your sales are taxable. Do not assume either answer.

Step 5: Secure the ABCA license first

The city application requires your ABCA license to be attached, so the state application usually moves first. The ABCA fee table is covered in a separate article, so this guide does not repeat those amounts. Ask Morgantown Finance whether it will accept a pending ABCA application or needs the approved license before it processes your city file. Get that answer in writing or by email so you have a record.

Step 6: File the Morgantown city alcohol license application

The city alcohol license is charged by category, and the amount depends on the type of license you hold. The city application is dated revised 9/1/2022, and the amounts below are the figures on that application as published on the city Finance page in 2026. Confirm the current amounts with Finance before you budget.

City alcohol license category	City fee
Class A beer, club or tavern	$100
Class B off-premises	$15 to $100
Beer distributor	$250
Private club under 1,000 members	$500
Private club over 1,000 members	$1,250
Fraternal or nonprofit	$375
Retail liquor Class A or Class B	$1,000
Wine by the glass	$250
Retail wine off-premises	$150
West Virginia wine	$25

These amounts sit on top of the $20 municipal license. Which categories apply depends on what your ABCA license covers and what you will pour. A restaurant that serves beer and wine by the glass will usually look at the Class A and wine by the glass lines, but confirm the match with Finance. If the city charges each category you hold, a beer Class A and wine by the glass combination comes to $370 in first-year city alcohol fees before the municipal license is added. Treat that as an example, not a quote.

Step 7: Plan for the municipal license, city B&O tax and service fee

Three city charges sit outside the alcohol fee table and are easy to miss:

• Municipal license: $20 in addition to the alcohol license fee.
• City business and occupation tax: the gross receipts tax on your gross income. Morgantown sets the rate, and this guide does not state it. Ask Finance for the current rate sheet at 304-284-7408 before you build a pricing model.
• City service fee: $3 a week per worker. As an example, six workers would cost $18 a week, or $936 across 52 weeks if the fee applies every week. Confirm with Finance whether it runs year-round and how workers are counted.

Morgantown's WVU student market shapes hours, seasonality and pricing, and that affects how much of your annual gross income lands in each tax period. Build your revenue model with real local sales data, not a generic restaurant average.

Step 8: Get the food permit and trade approvals

The food side of a bar or restaurant needs a Monongalia County health permit. The county, not the city, issues it, and the fee and inspection schedule should be confirmed directly with the county health office before you order equipment. Plumbing and HVAC work must be done by Division of Labor licensed technicians, and electrical work by a State Fire Marshal licensed electrician. Ask your contractor to show current license numbers and check them before work starts.

Step 9: Set up your recurring filings

Put these dates on your calendar on the day you open:

• Annual report: file between January 1 and June 30 each year, for $25. After June 30 the cost rises to $75 because of a $50 late fee.
• Business Registration Certificate: permanent, but update the Tax Division if your business name, location or ownership changes.
• City alcohol and municipal license renewals: confirm the renewal dates and any late penalties with Finance.
• Sales tax and city B&O filings: confirm the filing frequency with the Tax Division and Finance.

Expected results and timeline

A well-sequenced filing plan may help you avoid repeat trips to city hall and keep your opening date closer to your plan. The Secretary of State entity filing is the fastest step in the chain, with standard processing of 5 to 10 business days. The city does not publish a processing time in the material verified for this article, so ask Finance how long a complete application takes and what it needs before it can be approved. Opening dates depend on the state approvals, the Certificate of Occupancy and the build-out, so build slack into your schedule rather than assuming any one step will be fast.

Tips for a smoother application

• Build a single folder with every document listed above and a dated index. Finance staff can process a complete file faster than a partial one.
• Ask Finance for the rate sheet, the category list and the renewal calendar in writing, and file that email with your records.
• Match your city categories to your ABCA license before you file, so you are not refiling a category later.
• Keep your payroll list current, since the service fee is counted per worker.

Common mistakes to avoid

• Treating the Secretary of State filing as your license. An LLC filing creates the company. It does not authorize you to sell alcohol or serve food.
• Skipping the $30 Business Registration Certificate. It is required for each fixed location, so a second location needs its own.
• Filing with the city before the ABCA application is ready. The city wants your ABCA license attached, so a mismatch can send you back to the start.
• Signing a lease without checking the Certificate of Occupancy. The city requires it for a physical location.
• Budgeting only for the alcohol license fee. The $20 municipal license, the city business tax and the $3 weekly per-worker service fee are all separate costs.
• Forgetting the June 30 annual report. A late filing adds $50 to the $25 fee.
• Assuming a trade is covered by your general contractor. Electrical, plumbing and HVAC work each have their own licensing agency.

Questions to put to Morgantown Finance

Call 304-284-7408 and ask for the following in writing:

1. The current city business tax rate sheet and how gross receipts are reported.
2. Which alcohol license categories match your ABCA license and menu.
3. Whether a pending ABCA application is accepted.
4. Whether the $3 weekly service fee applies every week of the year and how workers are counted.
5. The renewal dates, late penalties and processing time for the municipal and alcohol licenses.

Ask the State Tax Division separately whether Morgantown adds the 1% local sales tax and which of your sales are taxable.

When to talk to a professional

If you are forming a company with partners, negotiating a lease, or buying an existing bar or restaurant with its license attached, talk to a qualified attorney before you sign. A CPA can help you model the city business tax, sales tax and payroll-related charges before you set prices.

Disclaimer: This article is informational content about forming a business in West Virginia. It is not legal, tax or licensing advice. Fees, rates and deadlines change, and the agencies named above control the current requirements. Confirm every figure with the Secretary of State, the State Tax Division, the Alcohol Beverage Control Administration, Morgantown Finance and Monongalia County before you file or pay.