General Contractor Permits & Licenses in Varies by jurisdiction, WV

Articles of Organization filed online or by mail. Annual report required separately.

Required for all LLCs to maintain good standing.

Required for any general contractor performing work over $5,000 (including labor/materials). No exam required. Must provide proof of insurance and workers' comp (if applicable). Financial statement required showing net worth or bond.

Registration valid for 5 years; must renew. Required if LLC uses trade name.

Required for unemployment insurance tax account if paying wages of $1,500+ in quarter or employing 1+ in 20 weeks.

Register for WV withholding account number via myTaxes portal.

General contractors typically register if selling materials separately; many are exempt if costs passed through.

General contractors in West Virginia are generally required to collect and remit sales tax on taxable materials and services. The permit is issued by the West Virginia State Tax Department. See WV Code §11-13-1 et seq. and WV Administrative Code §120-1-1. Contractors performing construction services are subject to sales tax on the total contract price unless specifically exempt.

All employers in West Virginia must register to withhold state income tax from employee wages. Applies to LLCs with employees. Registration is done via the same application as sales tax or separately through the Tax Department’s online portal.

Employers with employees must register with the Unemployment Insurance Division. The employer pays unemployment insurance tax (SUTA) on first $12,000 of each employee’s wages. New employers are assigned a standard rate of 2.9%. See WV Code §21-5-1 et seq.

All corporations and LLCs doing business in West Virginia are subject to the franchise tax. The tax is based on net capital employed in the state. For LLCs, this applies regardless of business activity. See WV Code §11-13A-1 et seq. Note: This is not a gross receipts tax but a capital-based franchise tax.

LLCs are pass-through entities. While the business itself does not pay income tax, it must file Form IT-11 to report income allocated to members. Members report income on personal returns. The LLC must file annually regardless of whether tax is due. See WV Code §11-24-1.

Most West Virginia counties and some municipalities impose a local business and occupation (B&O) or privilege tax on contractors. Examples include Kanawha County and the City of Charleston. Contractors must register locally. The West Virginia League of Municipalities confirms local authority under WV Code §8-13-1 et seq. Contact local treasurer or tax office for specific requirements.

All businesses including contractors must register for county B&O tax with the State Tax Department, which administers for all 55 counties. No separate county-issued business license required beyond this in most counties.

Required for all businesses operating in Charleston; contractors must provide proof of state contractor registration.

Verify zoning district allows contractor office/yard use; site plan review required for commercial properties.

General contractors classified under construction trades; must show state registration.

Issued by city or county building officials; state building code enforced locally.

Requirements vary; freestanding signs often need engineering review in urban areas.

Local fire dept conducts; state fire code (NFPA adopted) enforced.

Issued after zoning, building, fire approvals.

Many cities require annual registration to avoid excessive false alarms.

Typically limited to administrative work; no storage of equipment/vehicles allowed.

Required for all employers with one or more employees in West Virginia, including part-time and full-time workers. Sole proprietors and partners are exempt unless they have employees. Contractors must report employee counts annually. Coverage must be obtained through the West Virginia State Fund (private carriers not permitted).

While not mandated by West Virginia state law for general contractors, most commercial contracts, public projects, and local permitting authorities require proof of general liability insurance (typically $1M per occurrence). Strongly recommended for risk mitigation.

Required for any vehicle used for business purposes. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage (25/50/25). Applies to all registered commercial vehicles under the LLC.

A $10,000 surety bond is required for all contractor license applicants. The bond protects clients against fraud, misrepresentation, or failure to comply with state construction laws. Required for LLCs performing construction work exceeding $2,500 in value. Bond must be issued by a surety licensed in West Virginia.

Includes minimum wage, overtime, recordkeeping, and child‑labor provisions specific to construction.

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

Not mandated by West Virginia law for general contractors. However, may be required for design-build or engineering-integrated projects. Strongly recommended for protection against claims of negligence or faulty workmanship.

Not legally required by West Virginia for general contractors unless the business manufactures or sells tangible goods. General contractors who only perform services are not subject to product liability mandates. Coverage typically included in broader liability policies.

Only applicable if the contractor hosts events where alcohol is served. Not relevant for standard contracting operations. No requirement unless holding an ABC permit.

All LLCs with employees or more than one member must obtain an EIN. Single‑member LLCs with no employees may use the owner's SSN, but obtaining an EIN is recommended.

LLC members report income on personal returns. If the LLC elects to be taxed as a corporation, Form 1120 is required.

LLC must also provide employees with Form W‑2 at year‑end.

Applies to all construction activities, including subcontractor work. Employers must maintain a written safety and health program.

Employers with fewer than 10 employees are exempt unless a specific industry (e.g., construction) is covered by a federal OSHA standard that requires it.

General contractors must ensure that any owned/operated offices, showrooms, or client‑facing websites are accessible.

Contractors must be EPA‑certified renovators and use lead‑safe work practices.

West Virginia’s Department of Environmental Protection (WVDEP) administers the NPDES program; the federal rule sets the baseline.

General contractors must ensure all marketing, estimates, and contract representations are truthful and not deceptive.

Most small general‑contractor LLCs will not meet the employee threshold, but note the trigger.

Applicable if the contractor’s trucks are used to haul regulated hazardous substances.

Most general contractors do not need this unless they perform blasting.

Electronic filing is required if filing 250 or more forms.

Form 941 must be filed even if no taxes were withheld for a quarter.

If no FUTA tax is due, filing may still be required to claim exemption.

Filing can be completed online. The filing deadline is the anniversary month of the LLC’s formation.

Renewal requires proof of continuing education (see CE requirement).

8 hours of approved CE required each renewal cycle for all contractor classes.

All LLCs conducting business in WV must file, regardless of tax liability.

Required if prior year B&O tax liability exceeded $1,000.

Registration required before first taxable sale.

Employers must report wages and pay UI tax each quarter.

Report includes payroll totals and any changes in classification.

EIN required for all federal tax filings and payroll reporting.

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

FUTA is filed federally; WV UI tax is separate.

Must be displayed in a conspicuous place where employees can see them.

Includes Minimum Wage, Workers’ Compensation, Unemployment Insurance notices.

General contractors must arrange and pay for all required inspections.

General contractors may be required to ensure subcontractors maintain fire safety compliance.

Include all invoices, receipts, payroll records, tax returns, and supporting documentation.

Includes payroll reports, wage statements, and claim documentation.