Child Care / Day Care Permits & Licenses in Charleston, WV

Applies only if using DBA. Renews with annual report.

All LLCs that have employees, operate as a partnership, or elect to be taxed as a corporation must obtain an EIN.

Required for all LLCs. Annual report required separately (see below). Fees as of 2024.

Required for all domestic LLCs to maintain good standing.

Required for all center-based child care serving 5+ unrelated children. Includes site inspection, background checks, training prerequisites (CPR/First Aid, 24 hours pre-service training). Informal/Family home license for smaller operations.

Mandatory for all staff, volunteers, household members 18+. FBI national check required. Renew every 3 years or upon hire.

Required for all businesses with employees or selling taxable goods/services. Day care typically requires for payroll withholding.

All LLCs operating in WV must register for the state Business Tax (Form IT‑140) regardless of tax classification (corporate or pass‑through).

LLCs taxed as corporations must file IT‑140; LLCs taxed as partnerships/filed on members’ personal returns (IT‑140‑E).

After registration, employers must file quarterly withholding returns (Form WV‑W‑4).

LLCs may be taxed as a disregarded entity, partnership, or corporation. Employment taxes apply if the LLC hires staff.

Child‑care centers fall under OSHA’s General Industry standards (29 CFR 1910). Must provide a safe environment, maintain injury/illness records, and post the OSHA poster.

Facilities must be accessible to children and staff with disabilities (e.g., ramps, accessible restrooms, program modifications).

All workers and firms performing such work must be EPA‑certified. Applies even if the work is contracted out.

Child‑care centers must provide safe drinking water to children; private wells must meet EPA standards.

Claims about educational outcomes, safety, or staff qualifications must be substantiated.

If the child‑care center maintains an online enrollment portal or parent communication app, COPPA applies.

Child‑care centers must pay at least the federal minimum wage and overtime for hours over 40 per week unless a state law provides higher standards.

Employers must complete Form I‑9 for each employee and retain it for 3 years after hire or 1 year after termination, whichever is later.

Most small child‑care centers have fewer than 50 employees, but the requirement applies if the threshold is met.

Payments are due with the return; electronic filing is encouraged.

After registration, employers must file quarterly UC contribution reports (Form UC‑1).

Electronic filing via WV UC portal is required for most employers.

Child‑care services (including day‑care, preschool, and after‑school programs) are listed as a sales‑tax‑exempt service under WV Code § 11‑21‑1.

LLCs taxed as partnerships or sole proprietorships are not subject to the franchise tax.

Other WV municipalities (e.g., Morgantown, Huntington) have similar business‑license requirements; fees and deadlines vary by city.

West Virginia does not have a uniform statewide local business license. Many counties (e.g., Kanawha, Cabell) require a county business registration or privilege tax license via the county sheriff or assessor. No specific child care mention; applies to all businesses. Confirm with specific county.

Cities such as Charleston (Kanawha Co.), Huntington (Cabell Co.) require municipal business licenses. Fees scale with revenue. Child care not exempt. Applicant must specify county/city for exact code (e.g., Charleston Code Sec. 18-1 et seq.).

Local zoning approval required per county/city ordinances (e.g., Kanawha County Zoning Ordinance Article 4). Home-based day cares often need special use permit for traffic/parking. DHRM requires proof of zoning compliance for state licensure. No statewide list; contact local planning office.

Required if altering space for child care (e.g., adding playground, interior rooms). Must meet state building code (WV State Fire Commission). Local examples: Kanawha County Building Code Enforcement.

Local fire dept. conducts inspection for occupancy, exits, extinguishers per WV Fire Code (NFPA 101). DHRM requires fire approval for state license. Specific to facility location.

Required if preparing/serving food. Local health depts. (e.g., Kanawha-Charleston Health Dept.) enforce WV Food Service regulations. Child care homes may have exemptions for family-style meals.

Issued after zoning, building, fire inspections confirm compliance. Required for DHRM state licensure.

Many localities (e.g., Charleston Fire Dept.) require alarm registration to reduce false alarms. Varies by jurisdiction.

Governed by local sign ordinances (e.g., size, lighting limits). Required in most cities/counties.

Sole proprietors with no employees are exempt. Coverage may be obtained through a private insurer or the State Workers’ Compensation Fund.

|

West Virginia law does not mandate professional liability coverage for child‑care providers, but many providers obtain it voluntarily to protect against claims of negligence or malpractice.

|

|

State licensing standards do not require product liability coverage, but providers who sell goods may wish to obtain it to protect against claims arising from product defects.

Liquor liability insurance is required only for establishments that hold a liquor license; it is not applicable to child‑care providers.

Child‑care centers do not require federal licenses such as FDA, ATF, FCC, or DOT unless they engage in unrelated regulated activities (e.g., serving alcohol, operating commercial vehicles).

Each member receives a Schedule K‑1 for personal tax reporting.

The report updates the LLC’s principal office address, registered agent, and members/managers.

Renewal must be submitted online through the DHHR portal and include proof of updated staff‑to‑child ratios and health inspection clearance.

CE must be documented and retained for at least 3 years; courses must be approved by DHHR.

Inspection covers sanitation, food preparation (if applicable), illness policies, and medication storage.

Must maintain up‑to‑date fire extinguishers, smoke detectors, and conduct monthly fire drills as documented.

The local building official issues a Certificate of Occupancy that must be displayed.

LLC taxed as corporation must file WV Form 11; if taxed as partnership, file WV Form 10.

If the annual tax liability is less than $1,000, estimated payments may be waived.

Must file WV Form W-3 and remit withheld amounts.

If the LLC changes its tax classification, a new EIN may be required.

LLC taxed as corporation files Form 1120; taxed as partnership files Form 1065; single‑member LLC may file Schedule C with personal return.

Includes Social Security, Medicare, and Federal Unemployment (FUTA) taxes.

Includes attendance logs, staff qualifications, immunization records, incident reports, and financial statements.

Required posters include Minimum Wage, Workers’ Compensation, OSHA, and Family & Medical Leave Act.

License must be legible and include expiration date.

Report includes enrollment numbers, staff‑to‑child ratios, and any incidents.

Renewal can be done online; documentation must be retained for 3 years.

All dates are based on calendar‑year filing; businesses with fiscal years ending other than Dec 31 should adjust accordingly.