Brewery / Distillery Permits & Licenses in Morgantown, WV

All retailers of tangible personal property, including breweries and distilleries that sell beer, spirits, or related merchandise, must obtain a sales‑use tax permit. Filing frequency is based on liability: monthly if > $1,000 per month, otherwise quarterly. Returns are due the 20th of the month following the reporting period.

LLCs taxed as corporations must file WV Form IT‑140 (annual). LLCs taxed as partnerships file WV Form IT‑140A (annual). Due 15th day of the 4th month after the close of the tax year (generally April 15 for calendar‑year filers).

Monthly filing required if average monthly withholding > $100; otherwise quarterly. Returns are due the 15th of the month following the period.

Quarterly wage reports (Form UI‑1) are due by the last day of the month following each quarter: Q1 – April 30, Q2 – July 31, Q3 – October 31, Q4 – January 31.

ABCA requires a monthly Excise Tax Return (Form 5000) reporting production volume. Rates are set by WV Code § 11‑13‑1. Failure to file may result in suspension of the ABCA license.

Breweries/distilleries typically require boiler inspections. Apply to Boiler Safety Awareness Program

NPDES permit required for spent grain wash water, cooling water discharge

Domestic WV LLCs file Articles of Organization instead ($100 fee). See fee schedule at https://sos.wv.gov/business/Documents/Fees.pdf

Required for all LLCs to maintain good standing

Renew every 10 years for $25

Required for brewery manufacturing. Prerequisites include approved premises, federal TTB permit, zoning compliance. See WV Code §60-4-5 at https://code.wvlegislature.gov/60-4-5/

Required for distillery operations. Must have federal DSP permit. Fees from ABCA Fee Schedule at https://abca.wv.gov/business/Documents/LicenseFees.pdf

Allows brewery to sell beer for on/off-premises consumption. Limited to 10,000 barrels/year. WV Code §60-4-7

Required for sales/use tax permit. Apply via Taxpayer Access Point (TAP) portal

LLC members must also report income on Schedule K‑1. Election to be taxed as a corporation requires filing Form 8832.

All breweries and distilleries must register with TTB (see separate Brewer’s Notice/DSP Permit requirements).

The application includes background checks, bond requirements, and detailed plant diagrams.

Requires a $10,000 bond (or higher) and detailed security plans.

Requirements include statement of alcohol content, health warnings, and ingredient disclosures.

Specific standards address confined spaces, hazardous chemicals, and machine guarding common in breweries/distilleries.

Includes accessible parking, entrances, restrooms, and service counters.

The permit includes effluent limits and monitoring requirements.

Many states issue the permit under EPA’s delegated authority; check West Virginia’s Department of Environmental Protection for state‑specific process.

Specific rules apply to health claims, environmental claims, and price promotions for alcoholic beverages.

Includes minimum wage, overtime, recordkeeping, and child labor provisions.

Employers must also re‑verify for certain work‑authorizations.

Most small breweries/distilleries will fall below the threshold, but the requirement is noted for completeness.

Includes proper UN identification numbers, safety data sheets, and carrier registration.

All corporations, including LLCs electing corporate tax treatment, must file WV Form IT‑140 annually. West Virginia does not impose a separate gross receipts tax on breweries/distilleries.

Many West Virginia cities and counties require a business license or privilege tax. Rates and filing frequencies differ; owners should verify with the specific municipality.

Counties set their own B&O tax rates; breweries/distilleries classified under manufacturing/services. Check specific county assessor.

Many WV municipalities require local business registration/license. Must cite specific city code (e.g., Charleston Ord. 1335). Contact city clerk for fee schedule.

WV counties/cities enforce via planning commissions (e.g., Kanawha County Zoning Ordinance Sec. 1101). Confirm brewery/distillery allowed use.

Adopts International Building Code (IBC). Brewery equipment installation often triggers.

Regulated by local sign ordinances (e.g., Charleston Code Ch. 19, Art. V).

NFPA 1 Fire Code compliance required. Distilleries need explosion-proof equipment approval.

Confirms zoning, building, fire code compliance.

WV Food Service regulations 64CSR12. Brewery taprooms often need if serving >beer.

NFPA 72 compliance.

Many WV localities require public hearing/CUZ for alcohol manufacturing. Check county zoning map.

Common in residential-adjacent zones.

The employer is required to file a Workers’ Compensation Coverage Certificate with the Commission. Agricultural workers and certain independent contractors are exempt.

Minimum coverage is $1,000,000 per occurrence and $2,000,000 aggregate as stipulated in ABCA Regulation 13‑2‑1.

ABCA Regulation 13‑2‑2 mandates a minimum $10,000 surety bond for all manufacturers; higher amounts may be required for larger production volumes.

West Virginia minimum liability limits are $25,000 per person, $50,000 per accident for bodily injury, and $10,000 for property damage (WV Code § 46‑2‑1).

While West Virginia law does not mandate general liability insurance, it is strongly recommended to protect against third‑party bodily injury and property damage claims.

Recommended for any entity manufacturing alcoholic beverages that will be sold to consumers, to cover claims arising from product defects or contamination.

Only necessary if the business provides professional services (e.g., consulting on brewing processes) beyond manufacturing.

All LLCs that will have employees, open bank accounts, or file federal taxes must obtain an EIN.