Food Truck Permits & Licenses in Wheeling, WV

All LLCs must file Articles of Organization with the Secretary of State to register. Annual report required thereafter ($25 fee, due July 1).

Renewal every 10 years for $25. Required if food truck uses a trade name like 'WV Taco Truck'.

Required for all food trucks as mobile food establishments. Plan review required pre-opening ($100 fee). Inspected under WV Food Service Sanitation Rule 64-8.

Specific to food trucks; requires commissary agreement, water/sewage approvals, and ANSI-accredited NSF certification for equipment. Effective guidance updated 2023.

Food trucks selling prepared food must collect 6-7% sales tax (varies by location). Renews automatically with tax filings.

Applies if food truck produces items beyond simple assembly. Inspected by WVDA.

Common for food trucks. Requires inspection and NFPA 58 compliance.

Registration is required before making any taxable sales. Most food‑truck operators file monthly until annual liability falls below $1,000, then may file quarterly.

LLCs taxed as partnerships report income on members’ personal returns; however, the entity must still register for the WV Business Tax and file an annual return (Form IT‑160).

Many small, locally‑focused trucks may be exempt under the “qualified facility” exemption, but must self‑determine eligibility.

State liquor licenses are also required; the federal permit is needed for any alcohol sales.

Most food trucks are under 10,000 lb and may be exempt, but propane tanks may trigger hazardous‑materials requirements.

Standard smartphones and Wi‑Fi routers are already certified; custom POS radios may need FCC approval.

The report must be filed online via the Secretary of State portal. No separate renewal; filing each year keeps the LLC in good standing.

Even if the LLC has zero net income, a return must be filed.

LLCs taxed as partnerships are exempt.

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

Electronic filing is required for most employers.

Employers must also post the WV Unemployment Insurance notice at the worksite.

Electronic filing and payment are required.

Other WV cities (e.g., Huntington, Morgantown) have similar privilege taxes; check the specific municipality.

Required for all businesses including food trucks; fee based on gross sales. Check county for additional requirements.

Food trucks must also comply with state mobile food vendor rules.

Ordinance Chapter 19; food trucks restricted in certain zones. Site plan review required.

Requires plan review, HAACP plan, and 3-compartment sink. Local health depts enforce (e.g., Kanawha County).

NFPA 58 compliance for LP gas; extinguisher certification required.

Ordinance 818.09 restricts food truck parking to designated zones; no blocking traffic.

Article 7 of zoning ordinance; temporary menu boards often exempt.

Chapter 743 of city code; applies if operating overnight storage in city.

Required in addition to annual health permit.

Mandated under West Virginia Code §23-2-1. All employers with one or more employees must carry workers' comp insurance. Sole proprietors without employees are exempt but may elect coverage. Food truck operators with employees must comply.

While not statutorily required at the state level, general liability insurance is effectively mandatory due to third-party requirements. Recommended minimum $1 million per occurrence.

Required under West Virginia Code §17A-4-1. All motor vehicles operated on public roads must carry liability insurance meeting minimum limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Personal auto policies do not cover commercial use.

Permit is required for any mobile unit preparing or serving food to the public. Includes a mandatory health inspection at time of renewal.

Inspection focuses on cooking equipment, fire suppression devices, and safe electrical installation.

Proof of a valid Mobile Food Service Permit must be shown at registration.

Prepared food is taxable at the state rate of 6%; filing can be done electronically via WV Tax’s e‑file system.

Electronic filing is required for most employers.

West Virginia does not require a general surety bond for forming an LLC or operating a food truck. Some municipalities may require a bond for health permits or vending licenses, but no statewide mandate exists. Always check local ordinances.

Not legally required by state law, but strongly recommended due to inherent risks in selling food. Covers claims related to food contamination, foreign objects, or allergic reactions. Often bundled with general liability.

Mandated under West Virginia Code §60A-4-401. Businesses holding an ABC license must carry liquor liability insurance (often called dram shop insurance) to cover third-party injuries or damages caused by intoxicated patrons. Food trucks must comply if offering alcohol.

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

Single‑member LLCs are disregarded entities and report on Schedule C. Multi‑member LLCs file Form 1065 and issue Schedule K‑1 to members.

Even if the LLC has no employees, filing Form 941 is required to report zero wages.

Food‑service establishments are generally covered; small trucks with <10 employees may be exempt from the 300 log but must still comply with safety standards.

The service window must be no higher than 36 inches; menus must be accessible (e.g., large print, Braille, or electronic).

Most modern food trucks use diesel; owners may need to ensure the engine meets EPA emission standards and keep maintenance records.

Most food trucks qualify as Small Quantity Generators (SQG) and must file Form HS‑1 annually.

All claims about food quality, pricing, or health benefits must be substantiated.

Includes minimum wage, overtime, recordkeeping, and child‑labor rules.

Form I‑9 must be retained for 3 years after hire or 1 year after termination, whichever is later.

Most local‑only food trucks are exempt, but the registration is required if any product enters interstate commerce.

Employers must register for UI and receive an account number before the first payday.

Each member reports their share of income on Schedule K‑1.

Includes Social Security, Medicare, and federal income tax withholding.

FUTA is reported separately from state UI.

Includes sales receipts, purchase invoices, payroll records, and bank statements.

Required posters include Minimum Wage, Workers’ Compensation, Unemployment Insurance, and OSHA safety notices.

Certification is not a state‑wide mandate but many counties/cities require it as a condition of the health permit.