West Virginia Business Filing Deadlines & Ongoing Requirements

West Virginia ongoing requirements

(LLCs, corporations and nonprofits): every year by June 30; fee $25.
Pay LLP annual registration fee (limited liability partnerships): every year by July 1; fee $500.
West Virginia business registration certificate (West Virginia State Tax Department); renewed once. Official page
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Register for state taxes with West Virginia State Tax Department. Official page
Business-level tax: Corporation net income tax.
Sales tax: get a West Virginia business registration certificate (includes sales tax) from West Virginia State Tax Department before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
Local sales taxes are collected through the state return.
If you have employees, withhold West Virginia income tax from wages and register for withholding. Official page

Register for unemployment insurance with WorkForce West Virginia. The 2026 taxable wage base is $9,500 per employee; experience-rated rates run from 1.5% to 7.5%. Official page
New employers start at 2.7%.
Workers' compensation through West Virginia Offices of the Insurance Commissioner and private insurers. Required when: 1 employee
Post the required labor notices at your workplace. Official page

Form your LLC or corporation with West Virginia Secretary of State. Official page
A trade name (DBA) is registered with the state.

Business filings and annual reports: West Virginia Secretary of State. Official page
Taxes: West Virginia State Tax Department. Official page
Unemployment insurance and labor rules: WorkForce West Virginia. Official page
Workers' compensation: West Virginia Offices of the Insurance Commissioner.
Contractor licensing: West Virginia Contractor Licensing Board.
Real estate licensing: West Virginia Real Estate Commission.
Alcohol licensing: West Virginia Alcohol Beverage Control Administration.
Child care licensing: West Virginia Department of Health.
Health facility licensing: West Virginia Department of Health, Office of Health Facility Licensure and Certification.

Municipal business and occupation (B&O) tax (City): West Virginia municipalities levy B&O taxes and issue local business licenses.
Cannabis: medical licensing only, regulated by West Virginia Department of Health, Office of Medical Cannabis.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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