Catering Permits & Licenses in Wheeling, WV

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).

Key standards include 1910.141 (Sanitation), 1910.1030 (Bloodborne Pathogens), and machine guarding for kitchen equipment.

Requirements include accessible entrances, seating, restrooms, and website accessibility (WCAG 2.0 AA level recommended).

Used cooking oil is considered a hazardous waste if it is contaminated with food residues; proper storage, labeling, and disposal are required.

Required for all LLCs. Online filing available via Business Organization and Registration System (BORS). Annual report required separately.

Required for all active LLCs to maintain good standing.

Renewal required every 10 years for $25. Not required if using exact legal name.

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.

Caterers using food trucks or mobile kitchens need this in addition to retail food license. Commissary agreement required.

At least one Certified Food Protection Manager (CFPM) required on-site during operations. ANSI-accredited programs accepted.

Register for Consumers Sales and Service Tax (6% state + local) and withholding if employees. Renewals automatic with tax filings.

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EPA encourages use of certified grease traps and regular removal by licensed haulers.

All claims about food safety, organic status, pricing, or health benefits must be substantiated.

Current federal minimum wage is $7.25/hr; overtime at 1.5× for hours >40 per week.

Employers must retain I‑9 forms for 3 years after hire or 1 year after termination, whichever is later.

Catering operations that only serve food at a single event may be exempt, but many caterers also provide packaged meals for delivery, triggering registration.

Small businesses below the $500k threshold may be exempt, but must still follow basic sanitary practices.

Even small delivery vans may require a USDOT number if used for interstate commerce.

Serving alcohol at events is regulated by state liquor authorities; a federal TTB permit is only required for production or wholesale.

Only relevant if the catering business purchases broadcast advertising; otherwise not applicable.

Filing is done electronically via the Secretary of State portal. The filing also includes the Personal Property Tax Return.

All businesses with gross receipts > $150,000 are required to file. Catering businesses typically exceed this threshold.

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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).

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.

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.

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.

Required for facilities with cooking equipment; life safety code compliance (NFPA 1/101). Contact local fire dept.

Enforced under WV Uniform Building Code; specific to property location.

Issued after zoning, building, fire inspections pass.

Common in commercial food ops; specifics by city/county.

Governed by zoning ordinance sign regulations.

Required for off-site food service; health dept approval mandatory.

Sole proprietors with no employees are exempt. Coverage is required for all employees, even if they are paid on a per‑event basis.

West Virginia minimum liability limits are $25,000 per person, $50,000 per accident for bodily injury, and $10,000 for property damage.

The ABCA also requires a $1 million general liability policy that includes liquor‑related coverage.

The bond protects the state and the public against violations of health codes; it is not a substitute for liability insurance.

While not mandated by West Virginia law, general liability is strongly recommended to protect against bodily injury and property damage claims.

Not required by West Virginia law, but may be required by certain corporate clients or event contracts.

West Virginia does not require a separate product liability policy, but it is advisable for businesses that sell food off‑premises.

All LLCs, even single‑member, must have an EIN if they have employees, open a bank account, or file any federal tax return.

If the LLC is taxed as a partnership or disregarded entity, this requirement does not apply.

Registration required if annual taxable sales exceed $10,000. Frequency may be quarterly for low‑volume sellers.

Electronic filing via WV UI portal is required.

Report includes payroll and experience rating data.

Catering operations that prepare food for off‑site events are classified as “Catering” under WV food‑service licensing.

Inspection reports must be posted for employee reference.

Inspection covers fire suppression systems, hood cleaning, and egress.

One staff member must hold a valid CFM at all times.

Includes FLSA, Minimum Wage, OSHA, EEOC, etc.

Includes WV Minimum Wage, Workers’ Compensation, Unemployment Insurance, etc.

Include sales tax returns, B&O returns, payroll records, UI reports, workers’ comp reports, and health inspection reports.

All businesses owning personal property (equipment, furniture, etc.) must file.