Barber / Cosmetology Permits & Licenses in Wheeling, WV

Barber and cosmetology services are generally exempt from sales tax in West Virginia. However, if the business sells tangible personal property (e.g., shampoos, conditioners, combs), a sales tax permit is required. Filing is done via the West Virginia One Stop Business Portal.

Registration is required for all employers who withhold state income tax from employee wages. Must file Form WV/IT-10300-E when registering via the One Stop Business Portal.

Employers must register with Workforce West Virginia and pay quarterly unemployment insurance taxes. Rate varies by experience rating (typically 0.03% to 7.5% of first $9,000 in wages per employee).

Applies to all LLCs and corporations doing business in West Virginia. Must file Form WV/FY-100. Even if no capital is employed, the minimum $25 tax is due annually.

LLCs are pass-through entities; income is reported on owners' individual WV income tax returns (Form IT-140). However, the LLC must file Form IT-11 (Information Return) annually. Applies to all LLCs with West Virginia source income.

Many West Virginia cities and counties impose a local privilege tax on businesses. Examples include Charleston, Huntington, and Parkersburg. Contact local clerk for specific requirements. Administered locally; no centralized registration.

Required for out-of-state LLCs to register with WV SOS. Annual report separate.

Required for all LLCs registered/qualified in WV.

Registration valid 5 years; renewable.

Prerequisites: 1,500 hours education or apprenticeship, pass exam. Applies to barbers.

Prerequisites: 1,800 hours education or apprenticeship, pass exam. For cosmetology services.

Required for barber/cosmetology shop location. Must meet health/safety standards; inspected.

For independent contractors renting booth space.

Required for all LLCs regardless of employee status. Used for federal tax reporting, including income, employment, and excise taxes. Apply online via IRS website.

Counties administer B&O tax collection; registration via state portal. Specific county rates vary (e.g., Kanawha County: 0.25%-1% gross receipts). Check county assessor for rate.

Required in most municipalities; fee schedules in municipal code (e.g., Charleston Code Sec. 18-1). Confirm with specific city clerk.

Barber shops classified as personal services; must comply with local zoning ordinance (e.g., Kanawha County Zoning Ordinance Sec. 40.3). Home occupation may require special permit if operating from residence.

Required for sinks, stations, or ADA modifications common in salons. See local building code (adopts IPC/IPC).

Must comply with sign ordinance (e.g., Charleston Code Ch. 18, Art. V). Size/illumination restrictions apply.

Local health depts enforce WV CSR 64-57 (Salon Sanitation). Requires sinks, ventilation, waste disposal. No food handling typically.

Checks exits, extinguishers, occupancy load per WV State Fire Code (NFPA 1 adopted).

Required in cities like Huntington (Code Sec. 14-1); reduces false alarms.

Limited clients/traffic; no external signage (e.g., typical in county zoning codes Sec. 5.2).

West Virginia law mandates workers' compensation for all employers with one or more employees, including part-time and minors. Sole proprietors without employees are exempt from carrying coverage but may elect to cover themselves. Coverage must be obtained through the West Virginia Workers' Compensation Fund (state-run monopoly).

While not statutorily required by West Virginia for barbers or cosmetology businesses, general liability insurance is strongly recommended to protect against third-party injury or property damage claims. It is not enforced by any state agency as a legal mandate for this industry.

West Virginia does not mandate professional liability insurance for barbers or cosmetologists. However, it is strongly recommended to cover claims of negligence, allergic reactions, or improper service. The licensing board does not require proof of coverage for licensure or operation.

Rule 82-3-6(b) of the West Virginia Board of Barbers and Cosmetologists requires a $10,000 surety bond for each barber shop or cosmetology salon. This bond protects consumers against violations of state laws or regulations. The bond must be filed with the Board before the business license is issued. Individual barbers are not required to post a bond unless they are the owner of the shop.

West Virginia does not legally require product liability insurance. However, businesses that sell physical goods (e.g., shampoos, conditioners, combs) are exposed to liability if a product causes harm. While not mandated by state law, it is strongly recommended and often included in general liability policies under 'products coverage'.

If a barber shop or salon operates a lounge or bar that serves alcohol, it must obtain a liquor license from the ABCA. While not explicitly requiring liquor liability insurance by statute, the ABCA strongly recommends it, and most insurers and legal advisors require it. General liability policies typically exclude alcohol-related incidents without a liquor liability endorsement.

Even single-member LLCs without employees may need an EIN to open a business bank account or comply with state requirements. Not required solely for being an LLC, but functionally necessary for operations.

LLC with one member is disregarded entity; profits/losses reported on owner’s Form 1040 (Schedule C). Multi-member LLC taxed as partnership (Form 1065). Self-employment tax applies to net earnings from self-employment in barbering services.

Applies to all employers with employees. Barbers must comply with hazard communication (chemicals like disinfectants, dyes), bloodborne pathogens standard (exposure to blood via nicks), and proper ventilation. OSHA does not cover self-employed individuals without employees.

Requires written exposure control plan, use of personal protective equipment (PPE), proper disposal of contaminated items, and training. Applicable to barbers due to risk of exposure from razors, clippers, or nicks.

Applies to all places of public accommodation, including barber shops. Requires physical accessibility (entrances, restrooms), policy modifications, and effective communication. Applies regardless of number of employees or size of business.

Barber shops are not subject to the FTC Funeral Rule. However, general FTC advertising rules still apply.

Applies to all businesses making public claims. Barbers must ensure advertising (e.g., 'chemical-free,' 'FDA-approved') is truthful and substantiated. Influencer promotions must disclose material connections.

Filing can be completed online. Must include current registered agent information.

Renewal must be submitted online or by mail; proof of continuing‑education credits required.

Barbers need 6 CE hours; Cosmetologists need 12 CE hours per renewal period.

Inspection covers sanitation, sterilization, and facility hygiene.

Must maintain working fire extinguishers, exit signage, and occupancy limits.

LLC taxed as partnership files federal Form 1065; state filing may be required via WV-100 Schedule C.

Many small service businesses fall below the threshold and are exempt.

Registration required before first sale; obtain WV Sales Tax Permit.

Must register for UI before first payroll.

Self‑employed owners without employees may be exempt.

Includes timecards, wage statements, tax filings, and UI/WC reports.

Include Minimum Wage, Workers’ Compensation, Unemployment Insurance, OSHA (if applicable).

Submit online or by mail using the Change Notification Form.

West Virginia law requires commercial auto insurance for any vehicle used for business purposes. This includes mobile barber services where tools or clients are transported. Coverage must meet state minimums: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Personal auto policies typically exclude business use.