Complete guide to permits and licenses required to start a cannabis in Wheeling, WV. Fees, renewal cycles, and agency contacts.
LLCs taxed as partnerships are exempt; LLCs electing corporate tax treatment must file.
Other West Virginia municipalities may impose similar privilege or business license taxes; owners should verify with each local jurisdiction.
All businesses must register with county assessor; cannabis-specific rates may apply
Specific requirements vary by city; cannabis businesses may face additional scrutiny
WV law prohibits municipalities from zoning out state-licensed cannabis; site plan review required
Must comply with WV State Fire Commission building codes
Cannabis extraction facilities require special hazardous materials review
Required for all cannabis cultivation/processing facilities
Mandatory for all cannabis businesses per state security requirements
All LLCs must file Articles of Organization. Annual report required ($25 fee, due July 1). Cannabis businesses subject to additional scrutiny.
Required if business operates under DBA. Renews every 5 years ($30).
Chapter 16A requires separate licenses for growers, processors, dispensaries. Must demonstrate financial responsibility, security plan, compliance with seed-to-sale tracking. Effective 2017, amended 2022.
Required for processing medical cannabis into products. Must have GMP-compliant facility, testing protocols.
Limited number of licenses by health service area. Point-of-sale system and video surveillance required.
All cannabis handlers must register as handling Schedule I substances. Coordinates with federal DEA requirements.
Medical cannabis subject to excise tax per WV Code §11-17-4.
Required for withholding, sales/use tax, business franchise tax compliance.
Criminal background check and training required. Prerequisite for all cannabis operations.
Medical marijuana sales are exempt from WV sales tax per WV Dept. of Revenue Notice 2022‑03; however, the business must still obtain a sales‑tax registration if it sells any other taxable items.
LLCs taxed as partnerships report income on members’ personal returns; LLCs taxed as corporations file WV Corporate Income Tax returns (Form I‑2).
Cannabis businesses subject to state advertising restrictions
Required if producing edibles or infused products
West Virginia Code §21‑2‑1 and Workers' Comp Commission rules require all employers with ≥1 employee to carry workers' compensation insurance meeting state minimums.
WV Medical Cannabis licensing rule (Rule 61‑2‑1) mandates $1 M general liability coverage for all cultivators, processors, and dispensaries.
WV Medical Cannabis licensing regulations require a $50,000 surety bond for each licensee (cultivation, processing, dispensing).
WV law requires any vehicle used for business purposes to carry commercial auto liability insurance meeting a minimum $300,000 combined single limit.
DHHR guidance advises all cannabis product sellers to obtain product liability coverage to protect against claims arising from product use.
While not mandated by West Virginia law, professional liability insurance is often considered best practice for dispensaries that employ staff who give medical guidance.
All U.S. businesses, including cannabis LLCs, must obtain an EIN to file federal taxes, open bank accounts, and hire employees.
LLC may elect to be taxed as a corporation (C or S) or partnership. The filing requirement applies regardless of state legality.
Section 280E prohibits standard business expense deductions for any trade or business involving Schedule I substances, dramatically affecting profitability.
OSHA issued specific guidance for the cannabis industry (e.g., exposure to dust, hazardous chemicals, ergonomics).
All public accommodations, including cannabis dispensaries, must be accessible to individuals with disabilities.
After registration, employers must file quarterly withholding returns (Form WV‑W‑4) by the 20th day of the month following the end of each quarter.
Employers must file quarterly UI contribution reports (Form UI‑1) by the last day of the month following the end of each quarter.
The excise tax is reported on WV Form 10‑EX (Excise Tax Return).
Cannabis dispensaries often conduct high‑volume cash sales and must file Form 8300 for each qualifying transaction.
While not a specific cannabis regulation, FinCEN guidance applies to high‑cash businesses, including dispensaries.
Only FDA‑approved cannabis drug (Epidiolex) is permitted; all other ingestible products are considered unapproved new foods/drugs.
All medical cannabis business licenses (dispensaries, processors, cultivators, transporters) must be renewed annually by July 1. Failure to renew results in automatic expiration. Fee set by W. Va. Code §16-44-10(b).
All LLCs in West Virginia must file an Annual Renewal with the Secretary of State. The renewal is due each year during the month the LLC was originally formed. Based on W. Va. Code §31D-16-1601.
All businesses operating in West Virginia must file Form WV/BPT-IN to report business privilege tax. Due annually by April 15. Based on W. Va. Code §11-13B-3. Applies to all entities including cannabis businesses structured as LLCs.
Cannabis businesses with employees must file quarterly Form 941 (Employer's Quarterly Federal Tax Return), annual Form 940 (Federal Unemployment Tax), and issue W-2s or 1099s by January 31. IRS requires EIN for all employer reporting. See IRS Publication 15.
Employers must file Form WV/IT-101 (Withholding Tax Return) monthly or quarterly based on withholding volume. Annual reconciliation (Form WV/IT-101-DR) due by January 31. Based on W. Va. Code §11-21-10.
All employers must display OSHA Form 2203 (Job Safety and Health – It's the Law) in a conspicuous location accessible to employees. Available for free download from OSHA website.
Employers must post state labor law notices including minimum wage, workers’ compensation rights, and child labor laws. Available from WV Division of Labor website. Required under WV Code §21-5C-1 et seq.
Rule §16-44-7.10 requires that the official license issued by WVDHHR be posted in a conspicuous location at each licensed facility. Applies to dispensaries, cultivators, processors, and transporters.
All licensees must use the state’s seed-to-sale tracking system (METRC). Real-time data entry required for planting, harvesting, processing, testing, and sales. Daily reconciliation of inventory required. See Rule §16-44-8.4.
WVDHHR may conduct routine and unannounced inspections to ensure compliance with security, inventory, labeling, and operational rules. Based on Rule §16-44-10.3. Frequency not specified but expected at least annually.
All commercial cannabis facilities must pass fire safety inspection. The State Fire Marshal or local authority conducts inspections for compliance with NFPA codes. Required under WV Code §29-3-1. Certificate must be retained on site.
Despite state authorization, cannabis remains Schedule I under federal law. West Virginia medical cannabis operators are not eligible for DEA registration. Operators must comply with state rules only. No federal license required, but subject to federal enforcement risk.
All records related to cultivation, processing, sales, inventory, security, and personnel must be retained for at least three years. Includes METRC reports, shipping logs, video surveillance logs, and training records. Required under Rule §16-44-8.5.
Cannabis facilities must remain in compliance with local zoning laws. Some jurisdictions prohibit certain types of operations. Operators must verify ongoing compliance, especially after any expansion or change in use. Based on W. Va. Code §8-24-6.
Medical cannabis is exempt from sales tax in West Virginia under W. Va. Code §11-13-2a(h)(13). However, if any non-exempt items are sold, sales tax must be collected and reported using Form ST-10. Dispensaries selling only medical cannabis are not required to collect sales tax.
Cannabis cultivation often uses pesticides and solvents that are regulated as hazardous waste.
Cannabis businesses must avoid false or unsubstantiated health claims; only FDA‑approved indications may be advertised.
Applies to all employers, including cannabis dispensaries and cultivation facilities.
Many cannabis businesses meet the employee threshold and must provide FMLA leave.
All employers, including cannabis LLCs, must verify work authorization.
Cannabis remains a Schedule I controlled substance; no federal license can be issued for cultivation, processing, or dispensing.
An EIN, or Employer Identification Number, is a unique tax ID assigned by the IRS to businesses operating in the United States. It’s required for cannabis businesses to file taxes, open bank accounts, and manage payroll.
IRC Section 280E disallows standard business deductions for businesses trafficking in controlled substances, including cannabis. This means you can only deduct direct costs of goods sold, impacting your taxable income.
The Federal Trade Commission requires truthful and non-misleading advertising. Cannabis businesses must ensure their marketing materials are accurate and don’t make unsubstantiated claims, adhering to consumer protection laws.
The IRS does not charge a fee to obtain an EIN; it is a free service. You can apply for an EIN online through the IRS website.
The CSA classifies cannabis as a Schedule I controlled substance, making its federal prohibition a key regulatory hurdle. While state laws may differ, federal law still applies, impacting banking, taxation, and interstate commerce.
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