How to Start a Zipline or Adventure Park in West Virginia: Division of Labor Licence and ACCT Standards

If you want to start a zipline business in West Virginia, the paperwork comes in layers rather than as one license. You form a business entity, register with the State Tax Division, clear local zoning, and then meet the Division of Labor's rules for every zipline or canopy tour you operate. That includes a yearly permit and an inspection by a third-party special inspector. The build itself must meet the Association for Challenge Course Technology (ACCT) standards. This guide puts those pieces in the order you will need them.

West Virginia has no general statewide business license. The closest thing is the Business Registration Certificate from the State Tax Division. Ziplines are governed by the Zipline and Canopy Tour Responsibility Act, W. Va. Code 21-15, effective June 10, 2011, and by the Division of Labor's rules under Legislative Rule Title 42, Series 10.

This article is informational content, not legal or tax advice. Fees, deadlines and rules change. Confirm every figure with the agency named before you commit money. Talk with a West Virginia attorney about your entity and liability setup, and with a CPA about taxes. A zipline is an engineered structure, so bring in a qualified designer and inspector as well.

What You Need Before You Start

Gather these items before you file anything, because several steps depend on each other:

• Articles of Organization or Articles of Incorporation, plus your filing receipt
• An application for the Business Registration Certificate from the State Tax Division
• Land you own or lease, with written confirmation that a zipline or adventure park is a permitted use on that parcel
• A design and installation plan from an installer who works to the ACCT standard
• A copy of the ACCT Challenge Course and Canopy/Zipline Tour Standards, Seventh Edition, for your builder and supervisors
• A special inspector commissioned by the Division of Labor, taken from the Division's published list
• Liability insurance quotes and a written safety and maintenance plan
• A calendar that marks June 30 for the annual report and December 31 for permit expiration

Step 1: Form Your Entity and Secure the Name

Most operators form a limited liability company (LLC). The filing is Articles of Organization (Form LLD-1), which carries a $100 filing fee. You can submit it through the WV One Stop Business Portal at business4.wv.gov or through the Secretary of State at sos.wv.gov/business. Standard processing takes 5 to 10 business days. Expedited service adds $25 for same-day or next-business-day turnaround, $250 for 2-hour service and $500 for 1-hour service, each on top of the filing fee. Online filings add a $1.00 portal processing fee.

The name must contain “limited liability company,” “limited company,” or an accepted abbreviation such as LLC or L.L.C. It must also be distinguishable from every name already registered or reserved with the Secretary of State. Search the register at apps.sos.wv.gov/business/corporations before you order signage. If you need to hold a name while you finish other work, a name reservation costs $15 and lasts 120 days.

A registered agent is optional. Form LLD-1 asks for an agent for service of process “if any,” and the Secretary of State acts as attorney-in-fact for every entity, so it can accept legal papers on your behalf. Many owners still name a local agent so that papers reach someone on site. Decide that with your attorney. If you change your agent later, the change is filed on Form AAO for $15.

Every LLC files an annual report of $25 between January 1 and June 30 each year after the year it was registered. A filing after June 30 costs $75 in total because of a $50 late fee. Put that date on your calendar the day you form the company.

Step 2: Register for the Business Registration Certificate

Registering with the Secretary of State is a filing, not a license. Before you engage in business, you also need a Business Registration Certificate from the State Tax Division. It costs $30, is filed on Form WV/BUS-APP or online at business4.wv.gov, and stays valid until your business name, location or ownership changes. Each business location needs its own certificate. Ask the Tax Division how it treats a base lodge and separate launch or tour sites, since each fixed location may need one. The Tax Division's home page is tax.wv.gov.

Step 3: Clear Local Zoning and City Rules

West Virginia has 55 counties and 230 incorporated places, and local rules shape much of your daily setup. Start with the zoning or planning office for the county or city where the parcel sits. Ask in writing whether a zipline or adventure park is a permitted use there, which setback, height or site plan approvals apply, and whether a conditional use permit is needed. Confirm property lines before you plan anchor points. A cable that crosses a neighbor's boundary can turn an approval into a dispute.

If the park sits inside city limits, ask the city about its business license, its gross receipts business and occupation (B&O) tax, and its weekly per-worker city service fee. The state B&O tax applies only to utilities. The gross receipts tax that reaches tour operators, shops and services is levied by cities, so the city where you operate matters as much as the state.

Step 4: Set Up State Taxes and Sales Tax

Your entity choice drives your state income tax. An LLC pays no state franchise tax and, as a pass-through entity, no corporation net income tax. Members report their share on the personal income tax, which runs from 2.11% to 4.58% for tax year 2026. A corporation pays the 6.5% corporation net income tax on federal taxable income, apportioned by a single sales factor. Have a CPA model both options before you sign an operating agreement.

The state sales tax rate is 6%. In 101 municipalities a 1% local sales tax applies on top of that, and the count rises to 107 from January 1, 2027. Whether your ticket sales, merchandise or food are taxable, and how to collect the tax, should be confirmed with the Tax Division. If you need a sales tax permit, register through the Tax Division's business registration page.

Step 5: Use Licensed Trades for the Build and Buildings

The Division of Labor permit covers the zipline. The construction and utility work around it is licensed separately:

• Contractor Licensing Board: a contractor license is required for residential work above $5,000 or commercial work above $25,000. Confirm whether your foundations, platforms or lodge work crosses those lines.
• State Fire Marshal: licenses electricians.
• Division of Labor: licenses plumbers and HVAC technicians.
• Alcoholic Beverage Control Administration (ABCA): covers alcohol, if you plan to serve beer or wine at a lodge or event area.
• West Virginia Department of Agriculture (WVDA): covers cottage food, hemp, kratom and pesticide rules. Ask whether any of them touch your operation, including any food you serve.

Step 6: Build and Maintain to ACCT Seventh Edition

The Act requires ziplines and canopy tours to be installed, repaired, maintained, operated and inspected to the ACCT Challenge Course and Canopy/Zipline Tour Standards, Seventh Edition. Design to that edition from the start, not after the fact. Ask your installer to show in writing how the design and installation meet it, and keep those documents. A manufacturer's product manual may not be enough by itself.

Keep records you can produce on request: installation documents, inspection and maintenance logs, repair records, staff training and incident reports. The Division makes random compliance checks during the year, so your file has to be current on any given day, not only when you apply for a permit.

Step 7: Book a Special Inspector

Permit inspections are performed by third-party special inspectors who meet ACCT requirements and are commissioned by the Division of Labor. The Division publishes the list, so use the current version rather than a vendor's referral. Confirm that the inspector's commission is current, get a written fee quote, and schedule the inspection early enough to fix any findings before your application deadline.

Step 8: File the Zipline Permit Each Year

Every zipline or canopy tour needs a registration application and a permit each year before it operates. The permit fee is $100 per zipline or canopy tour, and all permits expire December 31. Apply at least 15 days before your first intended day of use in West Virginia. A later application carries an additional $75. Work backward from your opening date to set the filing date, and ask the Division which supporting documents to attach.

Step 9: Check Whether Other Attractions Need Separate Approval

Amusement rides and attractions are a separate Division of Labor program, with their own annual inspection before first use. A zipline permit does not cover them. If you plan go-karts, inflatables, climbing walls or other rides, ask the Division in writing which ones fall under the amusement program, and schedule those inspections before opening day.

Step 10: Insurance, Waivers and Staffing

Insurance sits alongside the zipline permit and the Business Registration Certificate, and local zoning applies on top of both. Get quotes from a broker who places recreation and adventure coverage, and ask how each policy treats zipline and canopy operations. Have a West Virginia attorney review guest waivers and staff agreements. Document employee training, a rescue plan and an emergency plan, and keep incident records.

Fees and Deadlines at a Glance

Item	Cost	Timing or deadline	Agency
LLC Articles of Organization (Form LLD-1)	$100	Standard processing 5 to 10 business days	Secretary of State
Corporation Articles of Incorporation (Form CD-1)	$100	Standard processing 5 to 10 business days	Secretary of State
Name reservation	$15	Lasts 120 days	Secretary of State
Business Registration Certificate	$30	Before engaging in business; one per location	State Tax Division
Annual report	$25	January 1 to June 30 each year	Secretary of State
Annual report filed after June 30	$75 total	Includes a $50 late fee	Secretary of State
Zipline or canopy tour permit	$100 per line	Apply at least 15 days before first use; expires December 31	Division of Labor
Late zipline permit application	Additional $75	Applied less than 15 days before first use	Division of Labor
Trade name (DBA) for an LLC	$25, plus $1.00 if filed online	Filed with the Secretary of State on Form NR-3	Secretary of State
Change of registered agent	$15	When the agent changes	Secretary of State

Common Mistakes to Avoid

• Treating formation as a license. An approved LLD-1 does not let you open. The Tax Division registration and the Division of Labor permit are still required.
• Registering one location and forgetting the others. Each fixed business location needs its own Business Registration Certificate.
• Filing the zipline permit late. Applying less than 15 days before first use adds $75.
• Assuming the permit lasts a year from issue. Every permit expires December 31, so a fall permit runs only until then.
• Building to a product manual alone. The Act requires the ACCT Seventh Edition standard, and your records must show it.
• Booking an inspector from an old list. Use the Division's current published list and check the commission.
• Missing the June 30 annual report. A late filing raises the cost to $75.
• Taking a DBA to the county clerk. Trade names are filed with the Secretary of State.
• Ignoring city taxes. If you are inside city limits, check the city's gross receipts tax, business license and weekly per-worker fee, and whether the city adds a 1% sales tax.
• Assuming the zipline permit covers other rides. Amusement attractions need their own annual inspection before first use.

What to Expect

Working through these steps in order should leave you with a registered entity, a tax registration, confirmed zoning, a build documented to the ACCT standard, and a current inspection before opening. Those are the outcomes the process is designed to produce. They do not guarantee approval, safe operation or revenue. Timelines depend on how complete your file is, how quickly your builder and inspector can schedule work, and what your county or city requires. The state filings are often the quick part. The build and inspection are where schedules usually slip.

Next Steps

Start with the Secretary of State's business page at sos.wv.gov/business, check name availability through the business search, and file through the One Stop Business Portal. Register with the Tax Division at tax.wv.gov. For business planning and advising, the West Virginia Small Business Development Center is a useful starting point. Contact the Division of Labor directly for its current zipline application and inspector list before you commit to a build.

This article is informational only and is not legal or tax advice. Confirm current rules with the agencies named above, and work with a West Virginia attorney and a CPA before you form the company or sign any lease, construction or insurance contract.