How to Start a Food Truck in West Virginia: The Statewide Mobile Food Permit and 72-Hour Notice Rule

If you want to start a food truck business in West Virginia, expect more paperwork than most first-time owners plan for. The state does not issue a single food truck license. Instead, you assemble approvals from several offices: a state Business Registration Certificate, a statewide mobile food permit from a county health department, a 72-hour notice to every health department where you operate, and whatever permits and taxes each city you serve requires. This guide covers that order, what to bring to each office, and the mistakes that cost operators time.

This article is informational content, not legal or tax advice. The figures here were verified on October 23, 2026. Confirm each amount with the agency named in the step, and talk with a qualified attorney or certified public accountant (CPA) before you sign a lease, buy a truck, or hire staff.

What makes West Virginia different

West Virginia has 55 counties and 230 incorporated places, which include towns, cities and villages. A food truck answers to three layers of authority: the state, the county where you live, and each city where you sell. The state layer is mostly registration and tax. Your county health department issues the mobile food permit. The city layer varies the most, so treat every stop as its own checkpoint.

Materials and information you need before you apply

Gather these items before you visit any office. Most delays come from a missing document, not from the agency itself.

• A business name checked against the Secretary of State’s business search at http://apps.sos.wv.gov/business/corporations/
• Your choice of structure. If you form an LLC, you will need Articles of Organization (Form LLD-1)
• Your home county address, because the statewide mobile food permit comes from the health department of the county where you live
• Vehicle details: make, model, year, VIN, and a floor plan showing sinks, refrigeration, cooking equipment, and hand-washing stations if your health department asks for one
• A written menu listing every item, its ingredients, and how each is prepared
• A list of every county and city you expect to serve in your first season
• A sales tax plan and a budget for your first six months
• A list of any trades you will hire, such as an electrician, plumber or HVAC technician

Step 1: Pick a business structure and file it

Many food truck owners form a limited liability company (LLC) to separate personal and business liability. A sole proprietorship is also a legal option and is simpler to start. Talk with a CPA or attorney before you choose. If you form an LLC, here is what the state requires:

• File Articles of Organization (Form LLD-1) with the West Virginia Secretary of State. The filing fee is $100.
• Standard processing takes 5 to 10 business days. Expedited options are $25 for same-day in-person service, $25 for next business day, $250 for 2 hours, and $500 for 1 hour, each on top of the filing fee. Online filings through the WV One Stop Business Portal at https://business4.wv.gov/ add a $1.00 processing fee.
• Your name must include “limited liability company,” “limited company,” or an accepted abbreviation such as LLC, L.L.C., LC or L.C. It must be distinguishable from every name already registered or reserved. If you need time, a name reservation costs $15 and lasts 120 days.
• West Virginia does not require a separate commercial registered agent. The Secretary of State can accept service of process for your company. You may name an agent on Form LLD-1 if you want one.
• Calendar the annual report. It costs $25 and is filed between January 1 and June 30 each year. Filing after June 30 costs $75, because of a $50 late fee.

If you will operate under a name other than your legal name, you also need a trade name registration (DBA). Individuals and sole proprietorships file Form TN-1 with no filing fee. LLCs and other registered entities file Form NR-3 for $25, plus a $1.00 online processing fee if filed through the portal. DBAs are filed with the Secretary of State, not your county clerk. Details are at https://sos.wv.gov/business/registration-and-waivers/register-trade-name-dba.

Step 2: Register with the State Tax Division

Every individual or business entity must obtain a Business Registration Certificate from the West Virginia Tax Division before it engages in business. West Virginia has no general statewide business license, so this certificate is the closest thing to one. The one-time fee is $30. File Form WV/BUS-APP or register online at business4.wv.gov. Registering your LLC with the Secretary of State does not replace this certificate.

The certificate is permanent until your business name, location or ownership changes, and each fixed business location needs its own. A truck has no fixed address, so ask the Tax Division how it expects a mobile business to register, especially if the truck is stored or prepped at a fixed address.

Next, register for sales tax. The state rate is 6%. The registration page is at https://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistration.aspx. Ask the Tax Division which of your menu items are taxable and at what rate, because that depends on how you sell them. Cities can add their own rate: 101 municipalities add a 1% sales tax today, and that number rises to 107 on January 1, 2027. Also note that the state business and occupation (B&O) tax applies only to utilities. The gross-receipts B&O tax that food businesses usually meet is a city tax, covered in Step 6.

Step 3: Apply for your statewide mobile food permit

Under W. Va. Code 16-2-18 (HB 5017, 2024), a mobile food establishment permit is issued by the local or county health department of the county where you live. That one permit is recognized across the state, subject to the notice rule in Step 4. It is valid for the state fiscal year, which runs July 1 to June 30, so build your renewal calendar around that date.

The permit fee is set by your home county’s board of health under W. Va. Code 16-2-11(a)(9). Fees differ from county to county, so call your county health department and ask for the current fee in writing. Ask what the application requires, and specifically whether the department requires a plan review, a truck inspection, or any training certificate before it issues the permit. Once issued, the permit must be posted where it is visible to inspectors and customers.

Step 4: Master the 72-hour notice rule

Before you operate in any jurisdiction, you must give 72 hours notice to that jurisdiction’s health department. Your home county permit is deemed compliant in other counties, so you do not buy a new permit for each county. The 72-hour notice still applies every time you enter a new jurisdiction. Other in-state health departments may not charge you an extra fee, but they may attach conditions to your operation. Read every condition the day you receive it, and follow it at the event.

Cities can add their own notice requirements. Huntington’s city rules include a 72-hour notice, so a stop there may require notice to the city as well as the county health department. Confirm with each office where and how to send notice, and keep a copy with proof of delivery.

Here is how this plays out. Suppose a festival in a neighboring county books you for a Saturday. The notice has to reach that county’s health department at least 72 hours before you set up. Add the notice as its own task on your calendar the day you sign the booking. A missed deadline can cost you the event.

Step 5: Add an ABCA license only if you will serve alcohol

Selling alcohol from a truck requires a license from the Alcohol Beverage Control Administration (ABCA). The private food truck license costs $2,150 a year, plus a $100 operational fee. Confirm the current amounts and eligibility with ABCA before you buy inventory or agree to pour at an event. Do not assume your county permit or a city permit covers alcohol service.

Step 6: Get city licenses and taxes for each stop

Cities are where your truck faces the most variation. As of 2026, two West Virginia cities show the range of questions to ask. Treat these as examples of what to check, not as a complete guide to every city.

Huntington:

• $50 Mobile Food Vendor Permit from the Planning department
• $20 city business license
• A fire inspection
• 72-hour notice to the city
• A $5 weekly city service fee per worker
• A gross-receipts B&O tax rate of 0% for the city’s retail and restaurant class

Morgantown:

• $20 hawker and peddler license, valid to June 30
• A copy of your county health permit if you sell unpackaged food

Each city sets its own rules, so research the cities you plan to work in first. Call city hall, ask for the mobile vendor requirements in writing, and ask which gross-receipts tax classification applies to your business. Ask about the weekly per-worker fee as well, because it adds up quickly for a crew of three.

Step 7: Confirm the licenses of the trades you hire

If you hire someone to install or repair equipment in your truck, the license requirement falls on that person, but check it anyway. The State Fire Marshal licenses electricians. The Division of Labor licenses plumbers and HVAC technicians. The Contractor Licensing Board licenses contractors for residential work above $5,000 or commercial work above $25,000. Ask the Contractor Licensing Board whether a truck build-out falls under its thresholds. Ask each tradesperson for the license number, and verify it with the agency before work starts.

Also check with the West Virginia Department of Agriculture (WVDA) before you add products to your menu. WVDA administers cottage food, hemp, kratom and pesticide programs. Cottage food is a home kitchen program, so do not assume a product made at home can be sold from your truck. Confirm with WVDA before you sell any product it regulates.

Step 8: Plan for fire safety and equipment

Ask the county health department and the fire department in each city about your cooking equipment, propane tanks, generators and fire suppression. Huntington requires a fire inspection, and other cities may too. Keep each inspection sign-off with your permits, and show it to inspectors on request.

Common mistakes to avoid

• Treating a Secretary of State filing as a license. Forming an LLC is a filing. You still need the $30 Business Registration Certificate.
• Assuming your county permit covers city rules. The county mobile food permit does not replace a city license, city permit or city tax registration.
• Booking events before the notice is due. Calendar the 72-hour deadline the day you sign a booking.
• Posting the permit out of sight. The permit must be visible, so keep it in the window, not in a glove box.
• Missing the June 30 annual report. Filing late raises the cost from $25 to $75.
• Using a name you have not registered. Operating under a DBA without filing Form TN-1 or Form NR-3 creates an avoidable problem.
• Selling alcohol without an ABCA license. A permit for food does not cover alcohol.
• Hiring unlicensed trades. Electrical and plumbing errors in a truck can stop your operation and create safety risks.
• Skipping the questions. Ask each county and city for fees and requirements in writing. Their answers can differ from what another office told you.

What to expect

A complete, accurate setup may help you start serving on your planned schedule, but the timeline depends on agency processing, any inspections your health department requires, and the events you book. Standard LLC processing is 5 to 10 business days, so file early. Many new operators find that the first season is about learning routes, pricing, and crew needs, and they treat early months as a test period. Your results depend on your menu, your location, your pricing, and how you manage the business. This guide cannot promise sales, income, or event bookings.

Where to get help

The West Virginia Small Business Development Center offers free advising at https://wvsbdc.com/. The U.S. Small Business Administration’s West Virginia district page is at https://www.sba.gov/district/west-virginia. For filings and fees, use the Secretary of State at https://sos.wv.gov/business and the Tax Division at https://tax.wv.gov/. Before you sign a lease, buy a truck, or hire staff, speak with a qualified attorney and CPA who knows West Virginia food businesses.