Hotel / Motel Permits & Licenses in Morgantown, WV

West Virginia law (Workers’ Compensation Act, § 2‑1‑1) requires coverage for any employer with at least one employee, regardless of the number of hours worked.

West Virginia does not mandate general liability insurance by law, but local health departments and the West Virginia Hotel & Motel Association strongly recommend it to protect against third‑party bodily injury and property damage claims.

Hotels are not required to carry professional liability insurance under West Virginia law. It may be advisable if the property offers concierge, travel planning, or other advisory services.

West Virginia Code § 30‑2‑1 requires a $5,000 surety bond as a condition of the Lodging Establishment Permit to protect the state and the public against violations of health and safety regulations.

West Virginia Code § 17‑2‑1 mandates minimum liability limits of $25,000 per person, $50,000 per accident for bodily injury, and $10,000 for property damage for commercial auto operations.

West Virginia Administrative Code § 19‑2‑1 requires licensed establishments to maintain liability insurance with minimum limits of $100,000 per occurrence.

Required for LLCs formed outside WV to operate in the state. Domestic WV LLCs file Articles of Organization instead ($100 fee).

Applies to all LLCs registered in WV. Filed online via Business4WV portal.

Registration valid for 5 years; renewable. Search required to confirm name availability.

Hotels/motels must register to collect and remit 5% state occupancy tax (plus local hotel taxes). Business Registration Application Form WV-BRC.

6% state sales tax applies. Renewed automatically upon good standing.

Required for all hotels/motels under WV Code §16-3-7. Involves plan review, inspections for sanitation, safety, pool operation if applicable. Contact local health department for application.

Mandatory for hotels/motels with 10+ guest rooms (WV Code §29-3-5). Certificate required for occupancy.

West Virginia imposes a 6 % state sales tax on the charge for a hotel room. The same registration covers both general sales tax and the specific lodging tax.

LLCs taxed as partnerships file individual returns; if the LLC elects to be taxed as a corporation, it must file WV‑100.

Registration also provides access to electronic filing (e‑file) for quarterly or monthly returns.

New employers must register within 30 days of the first payroll.

The B&O tax is separate from the state sales tax and lodging tax; it applies to the total gross receipts from lodging before deductions.

The state lodging tax is collected in addition to any local lodging taxes; it is reported on the West Virginia Lodging Tax Return (Form WV‑Lodging).

Other West Virginia municipalities (e.g., Morgantown, Huntington) have similar business‑license requirements; fees and due dates vary by locality.

Morgantown also imposes a local lodging tax (1 %) that must be collected and remitted to the city.

West Virginia law does not mandate product liability insurance, but retailers are advised to carry it to protect against claims arising from defective products.

EIN is required for tax reporting, opening bank accounts, and payroll.

LLC members receive Schedule K‑1 to report income on personal returns.

Includes withholding, Social Security, Medicare, and Federal Unemployment Tax.

Hotels must comply with general industry standards (e.g., hazard communication, bloodborne pathogens, ergonomics).

Hotels must provide accessible guest rooms, common areas, and services per the 2010 ADA Standards.

Applies to all commercial refrigeration and air‑conditioning equipment.

State environmental agencies often issue the permit under EPA authority.

Hotel marketing materials, rate advertisements, and online listings must be truthful and not misleading.

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

All businesses, including hotels/motels, must register for B&O tax with the state, which covers county-level collection. Specific county rates vary (e.g., 0.5-1% on gross receipts for lodging).

Required in most WV municipalities for hotels/motels. Check specific city code (e.g., Charleston Code of Ordinances Sec. 18-2 requires hotel license).

Hotels/motels must comply with local zoning ordinances (e.g., Kanawha County Zoning Ordinance Sec. 4.02 requires special use permit for lodging in certain districts).

Governed by WV State Fire Commission Uniform Building Code enforcement at local level.

Required per local sign ordinances (e.g., Charleston Code Sec. 17-4 limits hotel signage in commercial zones).

Local health departments enforce; food service requires separate plan review/inspection.

Mandatory for all hotels/motels; life safety code compliance required (NFPA 101).

Issued after zoning, building, fire inspections pass.

Required for hotels over certain size (WV Fire Code based on IFC).

Huntington example; collects local hotel-motel tax.

No separate "permit" but required for occupancy; traffic study may be needed for large hotels.

Most hotel LLCs are taxed as partnerships; this applies only if corporate election is made.

Lodging tax rate is 6% of the room charge; must be remitted to the State Tax Department.

Report wages and pay UI contributions based on taxable wage base.

Proof of coverage must be posted in a conspicuous location.

Includes Social Security, Medicare, and Federal Unemployment taxes.

Includes Minimum Wage, Overtime, Family & Medical Leave, OSHA Safety, Equal Employment Opportunity, etc.

Must be posted in a conspicuous place for all employees.

Employer must remit UI contributions based on the quarterly taxable wage base.

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

Personnel files must include hiring documents, wage records, I‑9 forms, and benefit information.

All dates are based on calendar year reporting unless the business uses a fiscal year. Adjust deadlines according to the LLC’s formation anniversary and any local ordinance specifics.

Electronic completion is permitted if the system meets USCIS requirements.

Many hotels meet the employee threshold; must provide notice and maintain health benefits during leave.

State liquor licenses are also required; TTB permit covers federal excise tax and recordkeeping.

Includes filing of MCS‑90 insurance and maintaining driver qualification files.

State and local health departments enforce the FDA Food Code; federal guidance is the baseline.

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

License required to collect and remit West Virginia lodging (hotel/motel) tax (6%). Must file annual lodging tax return (Form WV-100).

All hotels/motels must obtain a municipal business license in the jurisdiction where the property is located.

The inspection covers food safety, sanitation, and compliance with the West Virginia Food Service Regulations.

Covers fire alarm systems, sprinkler systems, egress routes, and occupancy limits per NFPA 101 (Life Safety Code).

Ensures compliance with the West Virginia Building Code (based on the International Building Code).