West Virginia City Business Licenses Compared: Licence Fee, B&O, Service Fee and Sales Tax in 11 Cities
West Virginia City Business Licenses Compared: Licence Fee, B&O, Service Fee and Sales Tax in 11 Cities
If you searched for a West Virginia city business license, the first thing to know is that the state does not issue a general one. Your city does. Most cities charge an annual license fee, a gross receipts business and occupation (B&O) tax, and a weekly service fee for each worker. Some also add a 1% sales tax on top of the 6% state rate. The amounts differ from one city to the next, so this guide shows what we could confirm, what you still need to check, and where to start.
Disclaimer: This guide is informational content, not legal or tax advice. City rules change. The figures below were verified on 2026-10-23 against published sources. Confirm every amount with the city or agency named before you budget or file. For a complex situation, talk to a qualified attorney or CPA.
West Virginia has no general statewide business license
The closest state filing is the Business Registration Certificate from the West Virginia State Tax Division. It costs $30, is a one-time registration, and stays valid until your business name, location or ownership changes. Each fixed business location needs its own certificate. You can file on Form WV/BUS-APP or online at business4.wv.gov. Every individual or business entity must hold one before doing business, but it is not a city license. Registering an LLC or corporation with the Secretary of State is a filing, not a license, and it does not replace the Business Registration Certificate. Occupational, professional and municipal licenses may apply on top of it.
The four city charges to understand
A city can add up to four separate costs to a business that operates within its limits. Ask about each one before you sign a lease.
1. The city business license fee
This is the charge most people mean when they say business license. Most of the cities we checked set a flat annual fee of $15 to $20 as of 2026. Parkersburg sets its fee after inspections, and Weirton sets its fee by headcount class. The table below shows what we could confirm.
2. The B&O tax
The state B&O tax applies only to utilities. The gross receipts business and occupation tax that reaches shops, contractors and service businesses is levied by the city, and it is paid quarterly. Because it is a tax on gross receipts, it can be owed even when a business has thin profit margins. Each city sets its own rate, and we did not confirm a rate for every city in this guide. Get the current schedule from the city before you price a job.
3. The weekly service fee
Many cities also charge a weekly service fee for each worker. The fee rises with your payroll, so a business with more staff pays more even if its flat license fee is the same. We did not confirm the per-worker amounts for these cities. Ask city hall for the figure before you hire.
4. The 1% city sales tax
The West Virginia state sales tax rate is 6%. Today, 101 municipalities add a 1% city sales tax on top of it. That count rises to 107 on January 1, 2027. If you sell taxable goods at retail, confirm your city's status with the West Virginia Tax Division at tax.wv.gov before you set prices.
License fees in nine cities
The table covers the nine cities with figures we could confirm. Treat each number as a starting point, and call the city to confirm it before you apply.
| City | Flat license fee | What to know |
|---|---|---|
| Huntington | $20 | Not prorated, so a mid-year start pays the full fee. |
| Morgantown | $20 | Flat fee. Confirm the current year with city hall. |
| Clarksburg | $20 | Contractors and ABCA licensees pay a different amount. A certificate of occupancy ($50) comes first. |
| Wheeling | $15 | Flat fee. |
| Beckley | $15 | Flat fee. |
| Martinsburg | $15 | From the city's 2025 page. Confirm it is still current. |
| Charleston | $20 | From a city form for 2021 to 2022. Confirm with the City Collector. |
| Parkersburg | Set after inspections | No published flat fee. Ask for the amount once inspections are complete. |
| Weirton | Set by headcount: over 100, 25 to 100, under 25 | Calendar-year license, not prorated. Get the amounts from the application. |
Four more cities and towns: confirm with town hall
For Vienna, St. Albans, Bluefield and Bridgeport, we did not confirm a fee schedule that we would stand behind. Call the town hall and ask for the current license fee, the B&O rate, the service fee, and whether the 1% city sales tax applies. The same advice covers smaller towns. West Virginia has 230 incorporated places, including towns, cities and villages, and many of them set their own rules.
Approvals that come before the license
Across the cities we reviewed, the license comes after the business is approved for its location. Expect to need a certificate of occupancy, or zoning, building and fire approval, before the city issues the license. Clarksburg charges $50 for its certificate of occupancy. A home-based business there needs a home occupation permit, which costs $125 for a minor permit or $250 for a major one. A home occupation permit does not replace the city license.
When the license year starts
Most cities run their license year from July 1 to June 30. Weirton is the exception we confirmed. It issues a calendar-year license that is not prorated, so the fee is the same whether you open in March or in November. Ask every city whether its fee is prorated before you pick an opening date.
Trade licenses that sit on top of the city license
Several trades are licensed by the state, no matter which city you are in. Check these before you bid work or open the doors.
- Contractors: The Contractor Licensing Board licenses work above $5,000 for residential jobs or $25,000 for commercial jobs. Confirm the thresholds with the Board.
- Electricians: The State Fire Marshal licenses electricians.
- Plumbers and HVAC technicians: The Division of Labor licenses these trades.
- Alcohol: The ABCA licenses alcohol sales. Clarksburg's fee already differs for ABCA licensees.
- Food, hemp, kratom and pesticides: The WVDA covers cottage food, hemp, kratom and pesticides.
A state trade license does not replace the city license, and the city license does not replace a state trade license.
County licenses and trade names
We found no general county business license. Confirm with the county that your activity needs no county-level approval before you open.
If you do business under a name other than your legal name or your entity name, you need a trade name registration, commonly called a DBA. Trade names are filed with the Secretary of State's Business and Licensing Division, not with a county clerk. Individuals, sole proprietorships and general partnerships pay no filing fee and use Form TN-1. Corporations, LLCs and other registered entities pay $25 on Form NR-3, plus a $1.00 processing fee if you file through the One Stop Business Portal. The official page is sos.wv.gov trade name registration.
Steps for a new business in a West Virginia city
- Form the entity. An LLC files Articles of Organization (Form LLD-1) with the Secretary of State for $100. A registered agent is optional, though you may want one. File online through the One Stop Business Portal or through the Secretary of State.
- Register a trade name if you will operate under a different name.
- Get the state Business Registration Certificate from the Tax Division for $30, one for each fixed location.
- Clear zoning, building and fire approvals, and get a certificate of occupancy where the city requires one.
- Apply for the city business license, and ask the city about the B&O tax, the weekly service fee and the 1% sales tax.
- Obtain any state trade license that your work requires.
- Calendar the LLC annual report. It costs $25 and is filed each year between January 1 and June 30, starting the year after you register. A filing after June 30 costs $75 because of a $50 late fee.
Questions to ask at city hall
- What is the current license fee for my business type, and is it prorated?
- Does the city charge a B&O tax on my gross receipts, and what is the rate?
- What is the weekly service fee per worker, and when is it paid?
- Does the 1% city sales tax apply to what I sell?
- Which zoning, building, fire or occupancy approvals must come first, and what do they cost?
- Do I need a home occupation permit or any other special permit?
Get help before you commit
The West Virginia Small Business Development Center can help you work through these steps. Talk to a qualified CPA or attorney if you have several owners, employees in more than one city, or a B&O question that depends on your revenue mix. Figures in this guide were verified on 2026-10-23, and the city and agency named in each section are the final authority.