Charleston Business Filing Deadlines & Ongoing Requirements
What a business in Charleston keeps doing after it opens: recurring filings, renewals and the events that trigger new obligations. Change the business details to fit yours.
Where Charleston, WV filings and renewals are tracked
- Complete the City of Charleston business registration application · City of Charleston Office of the City Collector (city)
- File and pay the City of Charleston Business and Occupation tax · City of Charleston Office of the City Collector (city)
- Remit the Charleston City Service Fee withheld from employees · City of Charleston Office of the City Collector (city)
- Annual reports: West Virginia Secretary of State
- Tax returns and payments: West Virginia State Tax Department
- Unemployment insurance filings: WorkForce West Virginia
Renewals, filing triggers and recurring deadlines in Charleston
13 items in your plan repeat on a schedule. Each one lists its authority and when it comes due.
Recurring filings and renewals
- File federal income tax return: Form 1040 with Schedule C · every year · April 15 · IRS
- Deposit federal payroll taxes · every month · 15th day of the following month · IRS
- File Form 941 (Employer's Quarterly Federal Tax Return) · every quarter · April 30, July 31, October 31, January 31 · IRS
- File Form 940 (Federal Unemployment Tax) · every year · January 31 · IRS
- Issue Forms W-2 and file W-3 · every year · January 31 · IRS / SSA
- File Annual Report (West Virginia) · every year · June 30 · West Virginia Secretary of State
- Register for and file West Virginia entity-level taxes · every year · West Virginia State Tax Department
- File sales tax returns and remit tax (West Virginia) · every month · Monthly, quarterly or annually as assigned by the state · West Virginia State Tax Department
- File wage reports and pay unemployment insurance contributions (West Virginia) · every quarter · WorkForce West Virginia
- File the annual unclaimed property holder report (West Virginia) · every year · November 1 · West Virginia unclaimed property program
- Obtain food service establishment / health permit · every year · Kanawha County health department (West Virginia)
- Municipal business and occupation (B&O) tax — Charleston, Kanawha County, West Virginia · every year · City: Charleston / Kanawha County
- Remit the Charleston City Service Fee withheld from employees · every quarter · Within one month after each calendar quarter ends · City of Charleston Office of the City Collector
Filings triggered by an event
- Complete Form I-9 for each new hire: applies when Business has employees
- Report new hires to the West Virginia new hire directory: applies when 3 employees in West Virginia
Federal
State
County
City
Common questions about Charleston
The state licenses your industry through its own regulator, and the city and county add local permits. These are the authorities and local items on record for Charleston:
- 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
- Complete the City of Charleston business registration application (City of Charleston Office of the City Collector, city)
- File and pay the City of Charleston Business and Occupation tax (City of Charleston Office of the City Collector, city)
- Remit the Charleston City Service Fee withheld from employees (City of Charleston Office of the City Collector, city)
With your current selections, the licenses and permits are: West Virginia business registration certificate; West Virginia business registration certificate (includes sales tax) (West Virginia); Obtain food service establishment / health permit; Ensure certified food protection manager on staff; Municipal business and occupation (B&O) tax — Charleston, Kanawha County, West Virginia; Obtain certificate of occupancy for premises in Charleston. Change the industry above to see yours.
Sources: sos.wv.gov, tax.wv.gov, workforcewv.org
In your plan for Charleston, requirements come from four levels. West Virginia sets formation, state taxes and employer rules; the city and county add local licenses and taxes.
- Federal (8): Obtain an Employer Identification Number (EIN); File federal income tax return: Form 1040 with Schedule C; Deposit federal payroll taxes; File Form 941 (Employer's Quarterly Federal Tax Return)…
- State (14): Maintain a registered agent in West Virginia; File Annual Report (West Virginia); Register for and file West Virginia entity-level taxes; West Virginia business registration certificate…
- County (1): Obtain food service establishment / health permit
- City (5): Municipal business and occupation (B&O) tax — Charleston, Kanawha County, West Virginia; Obtain certificate of occupancy for premises in Charleston; Complete the City of Charleston business registration application; File and pay the City of Charleston Business and Occupation tax; Remit the Charleston City Service Fee withheld from employees
Sources: sos.wv.gov, tax.wv.gov
- Register for unemployment insurance with WorkForce West Virginia.
- Workers' compensation: West Virginia Offices of the Insurance Commissioner. Required when: 1 employee
- Register to withhold West Virginia income tax from wages.
- Your plan adds these employer steps: Report new hires to the West Virginia new hire directory; Carry workers' compensation insurance (West Virginia); Display required federal labor law posters; Complete Form I-9 for each new hire; Display required West Virginia workplace notices.
Sources: workforcewv.org, labor.wv.gov, tax.wv.gov