West Virginia City Service Fee: The $2 to $5 Weekly Per-Worker Charge, City by City
West Virginia City Service Fee: The $2 to $5 Weekly Per-Worker Charge, City by City
If you plan to open or run a business inside a West Virginia city limit, you will probably meet the municipal service fee sooner than you expect. It is a flat weekly charge for each person who works in the city. Employers withhold it from their workers, self-employed people pay it themselves, and in several cities the owner of a one-person shop owes it too. In the cities covered here the amount runs from $2 to $5 a week, and each city sets its own figure.
This guide explains what the West Virginia municipal service fee is, who owes it, and what the cities charge on their 2026 city pages. Where we could not confirm a figure, we say so and tell you which office to call.
What the municipal service fee is
West Virginia cities charge a weekly per-worker service fee under West Virginia Code 8-13-13. The fee is counted per worker, per week. It is not a percentage of sales and it is not a one-time license. Each city sets its own rate, so two businesses a few miles apart can owe different amounts.
The fee is collected in two ways. Employers withhold it from employees and pay it to the city. Self-employed people pay it directly. It also reaches people who work from home inside city limits, so a home-based business does not escape it just because it has no storefront.
Who pays, including you as the owner
The most common surprise for a first-time owner is that the fee applies to the owner. A sole proprietor working alone inside a city that charges the fee should assume it applies until the city Finance office says otherwise. Owners of LLCs and corporations who work in the business should ask the same question about themselves.
The 2026 city pages show how much the details vary. Wheeling charges $2 once, even if you hold several jobs. Morgantown's $3 fee covers self-employed people. Before you set up payroll or your own invoicing, ask each of these questions: Is the fee counted once per person or once per job? Does it apply to self-employed people? Does it apply to home-based work?
Where the fee sits among your city and state charges
West Virginia has no general statewide business license. The closest thing is the Business Registration Certificate from the State Tax Division. It costs $30 as a one-time fee, it is permanent until the business name, location or ownership changes, and a separate certificate is required for each fixed business location. Registering an LLC or corporation with the Secretary of State is a filing, not a license, and it does not replace the certificate.
The local costs sit with the cities. The gross-receipts business and occupation (B&O) tax that applies to shops, contractors and service providers is levied by cities, together with a city business license and the weekly per-worker service fee. The state B&O tax applies only to utilities.
| Charge | Who levies it | What to know |
|---|---|---|
| State Business Registration Certificate | WV State Tax Division | $30 one-time fee, permanent, one per fixed location |
| Entity filing (LLC or corporation) | WV Secretary of State | Articles of Organization (Form LLD-1) or Articles of Incorporation (Form CD-1), $100 filing fee. This is a filing, not a license. |
| City business license | Your city | Amount set by the city. Confirm with its Finance office. |
| Gross-receipts B&O tax | Your city | Rate set by the city. Confirm before you price your work. |
| Weekly per-worker service fee | Your city | $2 to $5 a week in the cities listed below. Some cities are not confirmed. |
City-by-city figures
The figures below are the amounts shown on each city's 2026 page, checked on October 23, 2026. City fees change by ordinance, so use this table as a starting point and confirm before you rely on it.
| City | Weekly fee | Notes |
|---|---|---|
| Huntington | $5 | In place since October 1, 2015 |
| Weirton | $5 | Raised from $2 by Ordinance 2272, passed April 13, 2026, in effect since May 17, 2026 |
| Charleston | $3 | Shown on the city's 2026 page |
| Morgantown | $3 | In place since January 1, 2016. Includes self-employed people. |
| Parkersburg | $2.50 | Shown on the city's 2026 page |
| Wheeling | $2 | In place since 2020. Paid once even if you have several jobs. |
| Fairmont | Confirm current figure | The 2019 regulations list $2 for non-resident employees. That is not a verified current rate. |
| Martinsburg | Confirm with city Finance office | Whether a fee applies, and the amount, are not verified |
| Beckley | Confirm with city Finance office | Whether a fee applies, and the amount, are not verified |
| Clarksburg | Confirm with city Finance office | Whether a fee applies, and the amount, are not verified |
| South Charleston | Confirm with city Finance office | Whether a fee applies, and the amount, are not verified |
Cities where you must confirm the figure
Martinsburg, Beckley, Clarksburg and South Charleston are the cities where we could not verify whether a weekly service fee applies or what it costs. Do not assume a city is free of the fee because it is missing from this table. Contact the city's Finance office and ask three things: whether the weekly per-worker service fee applies to your type of business, whether it applies to owners and to home-based work, and what the current amount is.
Fairmont is a similar case. Its 2019 regulations list $2 for non-resident employees, but that is not a current figure. Get the current amount in writing before you set prices or a payroll schedule.
Home-based businesses inside city limits
Home-based work is the trap most likely to catch a new owner. The fee reaches people who work from home inside city limits, so a spare bedroom office can carry the same obligation as a storefront. Ask the city whether your home office changes anything, and ask the State Tax Division whether a home office counts as a fixed location for the $30 Business Registration Certificate.
Whatever the answer, keep a simple weekly record of who worked for the business and in which city. The fee is counted per worker per week, so a record of who was on the job each week is the fastest way to answer a city's question later.
Other city and state charges to check
The service fee is only one local cost. The state sales tax rate is 6%. 101 municipalities add a 1% sales tax on top of that rate, and the number rises to 107 from January 1, 2027. If you sell taxable goods, check whether your city is on the list.
Some trades also need a state license. The Contractor Licensing Board requires a license for residential work above $5,000 or commercial work above $25,000. The State Fire Marshal licenses electricians, the Division of Labor licenses plumbers and HVAC technicians, the Alcohol Beverage Control Administration (ABCA) handles alcohol, and the West Virginia Department of Agriculture (WVDA) handles cottage food, hemp, kratom and pesticides. This guide does not cover those licenses in detail, so check the rules for your trade before you open.
A practical checklist before you open
- Confirm your address is inside city limits. West Virginia has 55 counties and 230 incorporated places (towns, cities and villages), and a short drive can change what you owe.
- Ask the city Finance office about the weekly service fee, the city business license and the B&O rate on your gross receipts. Get the answers in writing.
- Register with the State Tax Division for the $30 Business Registration Certificate through business4.wv.gov or Form WV/BUS-APP.
- If you form an LLC, file Articles of Organization (Form LLD-1) with the Secretary of State for the $100 filing fee. Search the business name first.
- If you have employees, set up withholding for the city fee in payroll before the first paycheck.
- Calendar the recurring LLC annual report. It costs $25 and is filed between January 1 and June 30 each year after the year you registered. Filings after June 30 cost $75.
Official resources
- West Virginia Secretary of State, business filings: https://sos.wv.gov/business
- WV One Stop Business Portal: https://business4.wv.gov/
- Business entity search: http://apps.sos.wv.gov/business/corporations/
- West Virginia Tax Division: https://tax.wv.gov/
- Tax Division business registration: https://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistration.aspx
- West Virginia Small Business Development Center: https://wvsbdc.com/
When to call a professional
If you have employees in more than one city, work across city lines, or are not sure whether your home office counts as working inside city limits, talk to a West Virginia CPA or attorney before you open. Bring the city's written answers with you.
Disclaimer: This article is informational content, not legal or tax advice. City fees and rates change by ordinance, and the figures reflect city pages as checked on October 23, 2026. Confirm every amount with the named city office or state agency before you rely on it, and consult a qualified West Virginia attorney or CPA about your situation.