Complete guide to permits and licenses required to start a catering in Morgantown, WV. Fees, renewal cycles, and agency contacts.
Certificate of Organization (LLC Formation)
West Virginia Secretary of State - Business & Licensing Division
Required Fee: $100.00-$100.00
Renewal: one time
Type: registration
Required for all LLCs. Online filing available via Business Organization and Registration System (BORS). Annual report required separately.
Annual Report
West Virginia Secretary of State
Required Fee: $25.00-$25.00
Renewal: annual
Type: registration
Required for all active LLCs to maintain good standing.
Assumed Name Registration (DBA)
West Virginia Secretary of State - Business & Licensing Division
May Apply Fee: $25.00-$25.00
Renewal: one time
Type: registration
Renewal required every 10 years for $25. Not required if using exact legal name.
Retail Food Establishment License
West Virginia Department of Health and Human Resources - Office of Environmental Health Services
Required Fee: $150.00-$150.00
Renewal: annual
Type: license
Required for all catering operations preparing/serving food to the public. Plan review ($200+) required for new/renovated facilities. Inspected under WV Food Service Sanitation Code.
Mobile Food Unit Permit (if operating from vehicle)
West Virginia Department of Health and Human Resources - Office of Environmental Health Services
May Apply Fee: $300.00-$300.00
Renewal: annual
Type: permit
Caterers using food trucks or mobile kitchens need this in addition to retail food license. Commissary agreement required.
Food Handler Training (ServSafe or equivalent)
West Virginia Department of Health and Human Resources
May Apply Fee: $15.00-$15.00
Renewal: one time
Type: permit
At least one Certified Food Protection Manager (CFPM) required on-site during operations. ANSI-accredited programs accepted.
Federal Income Tax Filing – LLC Classification
Internal Revenue Service (IRS)
May Apply Fee: $200.00-$200.00
Renewal: annual
Type: filing
Default classification: multi‑member LLC files Form 1065; single‑member LLC files Schedule C unless it elects to be taxed as a corporation (Form 8832).
OSHA General Industry Safety Standards (incl. sanitation & bloodborne pathogens)
Occupational Safety and Health Administration
May Apply Fee: $100.00-$100.00
Renewal: one time
Type: permit
Key standards include 1910.141 (Sanitation), 1910.1030 (Bloodborne Pathogens), and machine guarding for kitchen equipment.
Americans with Disabilities Act (ADA) – Title III Public Accommodations
U.S. Department of Justice, Civil Rights Division
May Apply Renewal: one time
Type: permit
Requirements include accessible entrances, seating, restrooms, and website accessibility (WCAG 2.0 AA level recommended).
EPA Resource Conservation and Recovery Act (RCRA) – Hazardous Waste Management
Environmental Protection Agency (EPA)
May Apply Fee: $100.00-$100.00
Renewal: one time
Type: permit
Used cooking oil is considered a hazardous waste if it is contaminated with food residues; proper storage, labeling, and disposal are required.
West Virginia Business Registration Certificate (Tax Registration)
West Virginia State Tax Department
May Apply Renewal: one time
Type: registration
Register for Consumers Sales and Service Tax (6% state + local) and withholding if employees. Renewals automatic with tax filings.
West Virginia Sales Tax Permit (Prepared Food & Catering Services)
West Virginia State Tax Department (Department of Revenue)
May Apply Renewal: one time
Type: registration
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West Virginia Corporate Net Income Tax Registration (LLC taxed as corporation)
West Virginia State Tax Department (Department of Revenue)
May Apply Renewal: one time
Type: registration
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West Virginia Personal Income Tax Registration (LLC members)
West Virginia State Tax Department (Department of Revenue)
May Apply Renewal: one time
Type: registration
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West Virginia Employer Withholding Tax Registration
West Virginia Department of Revenue – Tax Division
May Apply Renewal: one time
Type: registration
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West Virginia Unemployment Insurance (UI) Tax Registration
West Virginia Division of Labor – Unemployment Compensation
May Apply Renewal: one time
Type: registration
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West Virginia Franchise Tax / Gross Receipts Tax
West Virginia State Tax Department (Department of Revenue)
Required Renewal: one time
Type: permit
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West Virginia Prepared Food Sales Tax (Industry‑Specific)
West Virginia State Tax Department (Department of Revenue)
May Apply Renewal: one time
Type: filing
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Local Business License / Privilege Tax (City of Charleston example)
City of Charleston, West Virginia – Business License Division
May Apply Fee: $50.00-$50.00
Renewal: annual
Type: license
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County Business License – Kanawha County (example)
Kanawha County, West Virginia – Tax & Finance Department
May Apply Fee: $25.00-$25.00
Renewal: annual
Type: license
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County Business and Occupation (B&O) Tax Registration
West Virginia State Tax Department
Required Fee: $30.00-$30.00
Renewal: one time
Type: registration
All businesses operating in a West Virginia county must register for B&O tax with the county sheriff's office or assessor; catering is subject as a service/food business. Specific county rates set locally (e.g., Kanawha County rates at https://www.kanawha.us/259/Tax-Division).
City Business License
City of Huntington Finance Department (example; varies by city)
May Apply Fee: $25.00-$100.00
Renewal: annual
Type: license
Required in most WV cities for any business; check specific city clerk. Not all counties require separate county license beyond B&O. No statewide municipal list; must verify by location.
Zoning Compliance / Home Occupation Permit
County or City Planning & Zoning Department
May Apply Fee: $50.00-$250.00
Renewal: one time
Type: permit
Must comply with local zoning ordinances (e.g., Kanawha County Zoning Ordinance Sec. 1101 at https://kanawha.us/DocumentCenter/View/1234/Zoning-Ordinance-PDF). Contact county planner for certificate of compliance.
Health Department Food Service Permit
Local Health Department / WV Bureau for Public Health
Required Fee: $150.00-$350.00
Renewal: annual
Type: license
Required for all food preparation/serving including mobile catering; governed by WV Food Code enforced locally. List of 55 local health departments at https://oeps.wv.gov/public-health/food-safety/Pages/Food-Safety.aspx.
Fire Department Inspection / Operating Permit
Local Fire Marshal (e.g., WV State Fire Marshal for state aid cities)
May Apply Fee: $50.00-$150.00
Renewal: annual
Type: permit
Required for facilities with cooking equipment; life safety code compliance (NFPA 1/101). Contact local fire dept.
Building Permit for Modifications
Local County/City Building and Codes Department
May Apply Fee: $0.50-$1.00
Renewal: one time
Type: permit
Enforced under WV Uniform Building Code; specific to property location.
Certificate of Occupancy
Local Building Official
May Apply Renewal: one time
Type: permit
Issued after zoning, building, fire inspections pass.
Alarm System Permit
Local Police or Fire Department
May Apply Fee: $25.00-$50.00
Renewal: annual
Type: permit
Common in commercial food ops; specifics by city/county.
Sign Permit
City or County Planning Department
May Apply Fee: $25.00-$100.00
Renewal: one time
Type: permit
Governed by zoning ordinance sign regulations.
Temporary Event / Vendor Permit
Local Health Department + Event Organizer
May Apply Fee: $50.00-$150.00
Renewal: one time
Type: permit
Required for off-site food service; health dept approval mandatory.
Workers' Compensation Insurance
West Virginia Workers' Compensation Commission
May Apply Renewal: one time
Type: certificate
Sole proprietors with no employees are exempt. Coverage is required for all employees, even if they are paid on a per‑event basis.
Commercial Auto Liability Insurance
West Virginia Division of Motor Vehicles (DMV)
May Apply Fee: $1000.00-$1000.00
Renewal: one time
Type: certificate
West Virginia minimum liability limits are $25,000 per person, $50,000 per accident for bodily injury, and $10,000 for property damage.
Liquor Liability Insurance
West Virginia Alcohol Beverage Control Administration
May Apply Fee: $1.00-$1.00
Renewal: one time
Type: certificate
The ABCA also requires a $1 million general liability policy that includes liquor‑related coverage.
Food Service Permit Bond (Surety Bond)
West Virginia Department of Health and Human Resources (DHHR) – Division of Food Service
May Apply Fee: $5000.00-$5000.00
Renewal: one time
Type: certificate
The bond protects the state and the public against violations of health codes; it is not a substitute for liability insurance.
General Liability Insurance (Recommended)
West Virginia Division of Labor – Office of the State Electrical Inspector
May Apply Fee: $500.00-$500.00
Renewal: one time
Type: certificate
While not mandated by West Virginia law, general liability is strongly recommended to protect against bodily injury and property damage claims.
Professional Liability / Errors & Omissions Insurance (Recommended)
West Virginia Division of Labor – Office of the State Electrical Inspector
May Apply Fee: $300.00-$300.00
Renewal: one time
Type: certificate
Not required by West Virginia law, but may be required by certain corporate clients or event contracts.
Product Liability Insurance (Recommended)
N/A (Industry best practice; no state mandate)
May Apply Fee: $400.00-$1000.00
Renewal: one time
Type: certificate
West Virginia does not require a separate product liability policy, but it is advisable for businesses that sell food off‑premises.
Employer Identification Number (EIN)
Internal Revenue Service (IRS)
Required Renewal: one time
Type: registration
All LLCs, even single‑member, must have an EIN if they have employees, open a bank account, or file any federal tax return.
EPA Grease Waste Management (U.S. EPA Grease Management)
Environmental Protection Agency
May Apply Fee: $0.00-$0.00
Renewal: one time
Type: permit
EPA encourages use of certified grease traps and regular removal by licensed haulers.
Federal Trade Commission (FTC) – Truthful Advertising & Endorsements
Federal Trade Commission
Required Renewal: one time
Type: permit
All claims about food safety, organic status, pricing, or health benefits must be substantiated.
Fair Labor Standards Act (FLSA) – Minimum Wage, Overtime, Recordkeeping
U.S. Department of Labor
May Apply Renewal: one time
Type: permit
Current federal minimum wage is $7.25/hr; overtime at 1.5× for hours >40 per week.
Form I‑9 Employment Eligibility Verification
U.S. Citizenship and Immigration Services (USCIS)
May Apply Renewal: one time
Type: permit
Employers must retain I‑9 forms for 3 years after hire or 1 year after termination, whichever is later.
FDA Food Facility Registration (FSMA)
Food and Drug Administration
May Apply Renewal: annual
Type: registration
Catering operations that only serve food at a single event may be exempt, but many caterers also provide packaged meals for delivery, triggering registration.
FDA Food Safety Modernization Act (FSMA) – Preventive Controls for Human Food
Food and Drug Administration
May Apply Fee: $1000.00-$1000.00
Renewal: annual
Type: permit
Small businesses below the $500k threshold may be exempt, but must still follow basic sanitary practices.
Transportation of Food – FMCSA Registration & Safety Requirements
Federal Motor Carrier Safety Administration
May Apply Fee: $300.00-$300.00
Renewal: one time
Type: registration
Even small delivery vans may require a USDOT number if used for interstate commerce.
Alcohol Service – TTB Basic Permit (if manufacturing or wholesale distribution)
Alcohol and Tobacco Tax and Trade Bureau
May Apply Fee: $150.00-$150.00
Renewal: one time
Type: permit
Serving alcohol at events is regulated by state liquor authorities; a federal TTB permit is only required for production or wholesale.
Federal Communications Commission (FCC) – Radio/TV Advertising Compliance
Federal Communications Commission
Required Renewal: one time
Type: permit
Only relevant if the catering business purchases broadcast advertising; otherwise not applicable.
Annual Report (LLC)
West Virginia Secretary of State – Division of Business & Licensing
Required Fee: $25.00-$25.00
Renewal: annual
Type: filing
Filing is done electronically via the Secretary of State portal. The filing also includes the Personal Property Tax Return.
Business & Occupation (B&O) Tax Return
West Virginia State Tax Department
Required Renewal: annual
Type: permit
All businesses with gross receipts > $150,000 are required to file. Catering businesses typically exceed this threshold.
West Virginia Corporate Income Tax (if elected C‑corp)
West Virginia State Tax Department
May Apply Renewal: annual
Type: permit
If the LLC is taxed as a partnership or disregarded entity, this requirement does not apply.
West Virginia Sales & Use Tax Returns (Prepared Food Sales)
West Virginia State Tax Department
May Apply Renewal: one time
Type: permit
Registration required if annual taxable sales exceed $10,000. Frequency may be quarterly for low‑volume sellers.
Unemployment Insurance Quarterly Contributions
West Virginia Department of Labor – Unemployment Insurance Division
May Apply Renewal: varies
Type: permit
Electronic filing via WV UI portal is required.
Workers’ Compensation Insurance Annual Report
West Virginia Workers’ Compensation Insurance Program
May Apply Fee: $0.00-$0.00
Renewal: annual
Type: filing
Report includes payroll and experience rating data.
Food Service Establishment Permit (Catering)
West Virginia Department of Health & Human Resources – Division of Environmental Health
Required Fee: $100.00-$100.00
Renewal: annual
Type: permit
Catering operations that prepare food for off‑site events are classified as “Catering” under WV food‑service licensing.
Health Inspection (Food Service)
West Virginia Department of Health & Human Resources – Environmental Health
Required Renewal: one time
Type: permit
Inspection reports must be posted for employee reference.
Fire Safety Inspection (Commercial Kitchen)
West Virginia Office of the State Fire Marshal
Required Fee: $0.00-$0.00
Renewal: one time
Type: permit
Inspection covers fire suppression systems, hood cleaning, and egress.
Certified Food Manager (CFM) Renewal
West Virginia Department of Health & Human Resources
May Apply Fee: $100.00-$100.00
Renewal: one time
Type: permit
One staff member must hold a valid CFM at all times.
Federal Labor Law Posters
U.S. Department of Labor
May Apply Fee: $25.00-$25.00
Renewal: one time
Type: permit
Includes FLSA, Minimum Wage, OSHA, EEOC, etc.
West Virginia Labor Law Posters
West Virginia Department of Labor
May Apply Fee: $10.00-$10.00
Renewal: annual
Type: permit
Includes WV Minimum Wage, Workers’ Compensation, Unemployment Insurance, etc.
Record Retention (Tax & Employment)
West Virginia State Tax Department & West Virginia Department of Labor
Required Renewal: one time
Type: permit
Include sales tax returns, B&O returns, payroll records, UI reports, workers’ comp reports, and health inspection reports.
Annual Personal Property Tax Return (part of Annual Report)
West Virginia State Tax Department – Personal Property Tax Division
Required Renewal: annual
Type: permit
All businesses owning personal property (equipment, furniture, etc.) must file.
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