Landscaping Permits & Licenses in Varies by municipality, WV

Required for all LLCs formed in WV. Annual report required separately (see below).

Applies to all active LLCs. Filing maintains good standing.

Registration effective for 5 years; renewal required thereafter.

Required for sales/use tax (6.5% general rate), withholding if employees. Register via MyTaxes portal.

Categories include Landscape Maintenance, Ornamental/Turf. Requires passing exam (prerequisites: 16-hour training course). License expires Dec 31 annually.

Applies if landscaping business sells or applies commercial fertilizer. Tonnage reports also required.

Landscaping typically exempt unless involving significant construction (e.g., retaining walls, hardscaping >$5,000). Renews every 2 years. No exam required.

Landscaping services are generally not subject to sales tax in WV unless they include installation of tangible personal property (e.g., sod, shrubs). When such materials are sold and installed, the total charge is subject to sales tax. Registration required via the West Virginia One Stop Business Portal: https://business.wv.gov

Employers must withhold state income tax from employee wages. Registration is done through the West Virginia One Stop Business Portal. Form WV/IT-101 is used for registration: https://tax.wv.gov/Documents/WVIT101.pdf

Employers must register with the Unemployment Services Division. The first $7,500 in annual wages per employee are taxable. Rate varies by employer experience. Registration via Form UC-1: https://wv.gov/unemployment/employers/Documents/UC1.pdf

Applies to all LLCs and corporations doing business in West Virginia. Must file Form WV/CORP-1 annually. Even if no income, the minimum franchise tax is due. Based on net worth as of December 31 of the prior year.

LLCs are pass-through entities; income flows to owners who report on personal returns. However, the LLC must register with the state tax department and may need to file Form IT-119PT for pass-through entity reporting. Registration via the One Stop Business Portal.

Many West Virginia cities and counties impose a local business and occupation tax on gross receipts. For example, Charleston levies a 0.5% tax on gross income. Business owners must contact the local city or county clerk for registration. No centralized state list; check local government websites. Example: City of Morgantown B&O Tax: https://morgantownwv.gov/business-occupation-tax/

All businesses operating in a county must register for B&O tax with the county assessor or sheriff's office; landscaping services subject to Business and Occupation tax

Required for all businesses; apply through City Treasurer's Office. Specific to Charleston - other cities have similar requirements (e.g., Huntington: https://www.huntingtonwv.gov/156/Business-Licenses)

Must verify zoning allows landscaping business; home occupation permit required if operating from residence. Example for Kanawha County: contact Planning Commission

Kanawha County Zoning Ordinance Article 5 limits home occupations (no heavy equipment storage typical for landscaping); requirements vary by municipality

Required for office/shop modifications; landscaping storage buildings may trigger. Charleston example shown; all municipalities enforce

Charleston Sign Ordinance regulates size, lighting, placement; similar codes in other cities like Morgantown

Required if storing gasoline, pesticides, or equipment; Morgantown example. Landscape chemical storage often triggers

Charleston requires registration to avoid false alarm fines; common in urban areas

State certification required but obtained through local extension offices; landscaping often requires Commercial Applicator category

43 WV municipalities are MS4-regulated; landscaping projects may require erosion control plans

The LLC must obtain a policy from a licensed WV workers’ comp insurer or be self‑insured if approved by the Commission.

The $5,000 surety bond is a statutory requirement for all licensed landscape contractors in WV.

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

The Department of Agriculture requires proof of liability insurance as part of the applicator licensing process.

Strongly recommended for all landscaping contractors to protect against third‑party bodily injury and property damage claims.

May be required by certain clients or for design‑build landscaping services that include consulting.

Only applicable if the LLC sells tangible landscaping products (e.g., plants, mulch, hardscape materials).

Landscaping firms do not serve alcohol; therefore this insurance is not required.

All LLCs with employees or that file any federal tax return must obtain an EIN.

Income and expenses are reported on Schedule C of the owner’s Form 1040.

File Form 1065 and provide Schedule K‑1 to each member.

OSHA’s specific guidance for landscaping includes fall protection, equipment safety, and pesticide handling.

Landscaping firms that enter private property are generally not considered public accommodations, but any public‑facing website must be accessible.

Includes required training, recordkeeping, and posting of safety information.

Many states (including WV) administer the NPDES program; the federal permit sets baseline requirements.

Claims about “eco‑friendly,” “organic,” or “pesticide‑free” landscaping must be substantiated.

Landscaping labor is typically non‑exempt and must be paid overtime after 40 hours/week.

Many small landscaping firms may fall below the 50‑employee threshold, but the rule applies if the threshold is met.

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

Most landscaping firms using pickup trucks under 10,001 lbs are exempt, but larger trucks or trailers may trigger registration.

Requires proper packaging, labeling, and driver training (HAZMAT endorsement).

Landscaping firms often hire subcontractors for specialized work; those payments trigger 1099‑NEC reporting.

File online via the Secretary of State portal. The report includes basic company information and a $25 fee.

Renewal requires proof of continuing education (8 CE hours every 2 years).

Renewal requires proof of 8 CE hours in the past year. Fees may vary by classification.

Renewal is usually done in person or online with the local clerk’s office. Verify exact due date with the specific county/city.

File electronically via WV Tax Online. Estimated payments may be required quarterly.

If taxed as a partnership, file the West Virginia Partnership Return (Form 6).

LLC taxed as partnership files Form 1065; if elected corporate tax treatment, file Form 1120.

File electronically via WV UI Online.

File electronically via WV Tax Online.

Maintain proof of coverage and display the Workers’ Compensation poster in the workplace.

CE can be completed online or in‑person; keep certificates for at least 3 years.

Include time cards, wage statements, tax filings, and supporting documents.

Post federal Minimum Wage, FLSA, OSHA, and WV Minimum Wage, Workers’ Compensation, Unemployment Insurance posters.

Maintain Safety Data Sheets (SDS) and proper storage containers.

Display registration stickers on each vehicle.

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