West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange. Businesses outside city limits owe neither. Ask the city before signing the lease.
Checked Oct 21, 2026 against the agency’s page.
Step 2 of 6: Register for tax
1Set up the business
2Register for tax
3Approve the space
4Get the permits for your kind of business
5Alcohol permits
6Before the first hire
Issued by Your city’s finance office or collector.
Sources and dates
West Virginia Code 8-13-4 and 8-13-5; City of Charleston B&O tax questions and answers. Checked against the agency’s page on the date shown; cities add their own fees.
Questions about opening here.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Yes. West Virginia lets municipalities tax gross receipts, so most cities, including Charleston, Huntington, Morgantown, Parkersburg and Wheeling, require a B&O account and a city business license before opening; a city that levies the 1% municipal sales tax under home rule had to cut its B&O rates in exchange.
Your city’s finance office or collector.
Step 2 of 6, register for tax. The steps before it: set up the business.
Who needs a municipal business in West Virginia? | DoorWorthy
