Massage Therapy Permits & Licenses in Varies by jurisdiction, WV

Reports filed electronically via WV UI Online.

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

Applies to all LLCs. Online filing required.

Prerequisites: 500 hours training from approved school, pass MBLEx exam, background check, CPR certification. Business must ensure licensed practitioners only. Effective requirements per WV Code §30-34.

Required for any fixed location where massage therapy is provided. Must have licensed therapist as manager; inspections required. Rules at CSR §26-1-12.

Applies only if business uses DBA. Annual renewal not required but must update changes.

Register for Business Registration Certificate via MyTaxes portal. Required for sales/use tax if applicable (massage services generally not taxable).

Massage therapy services are generally not subject to sales tax in West Virginia unless tangible personal property (e.g., lotions, oils) is sold separately. However, if the business sells retail products, a Sales Tax Permit is required. Registration includes obtaining a Sales Tax Certificate (Form ST-1).

Required for all employers paying wages to employees in West Virginia. Employers must withhold state income tax from employee wages and remit it to the state. Registration via Form WH-1.

Employers must register with Workforce West Virginia and pay annual unemployment insurance taxes. New employers are typically assigned a standard rate of 2.0% for the first five years.

LLCs are pass-through entities; owners report income on personal WV income tax returns (Form IT-100). However, if the LLC elects corporate taxation or has employees, it may have direct filing obligations. All businesses must file annual reconciliation (Form WH-3) by April 15.

West Virginia repealed the franchise tax for most entities. C-corporations are subject to the Corporate Net Income Tax (6.5% on net income). Standard LLCs with pass-through taxation are not subject to franchise or corporate income tax at the entity level.

Poster must be displayed in a conspicuous area where employees can read it.

Includes posters for Minimum Wage, OSHA, Family & Medical Leave, etc.

Records must be legible, securely stored, and available for inspection upon request.

Many West Virginia cities and counties require a local business license or privilege tax. For example, Charleston imposes an annual license fee based on gross receipts. Contact local clerk’s office for specific requirements. No statewide B&O tax exists.

Counties set their own B&O tax rates (e.g., Kanawha County 0.25%-1%); register with State Tax Dept for county collection. Massage therapy typically falls under "personal services.

Required in most WV municipalities; fee/revenue thresholds vary (e.g., Charleston exempt under $3,000 gross). Check specific city clerk or finance dept for code (e.g., Charleston Ord. 1804).

Massage therapy often classified as "home occupation" with limits on clients/traffic. E.g., Kanawha County Zoning Ordinance Sec. 40.3 requires conditional use permit for therapy services.

Required under WV Code §16-34-1 et seq.; local health depts enforce sanitation/inspection standards. E.g., Kanawha County Reg. requires plan review, inspections.

Ensures compliance with WV State Fire Code (NFPA 1/101). E.g., Morgantown FD requires plan review for businesses >3,000 sq ft or high hazard.

Required under International Building Code as adopted locally. E.g., Huntington City Code Ch. 14.

Regulated by local zoning codes (e.g., Parkersburg Zoning Ord. Sec. 1235.20 limits size/illumination).

E.g., Charleston Ord. 1330.99 requires commercial alarm registration.

Issued after zoning, building, fire approvals. Common in all WV counties/cities.

All employers in WV, including LLCs, must carry workers’ comp for any employee, full‑time or part‑time. The employer may elect to be self‑insured if approved by the Fund Board.

While not a statutory requirement, general liability is strongly recommended to protect against third‑party bodily injury or property damage claims arising from business operations.

Include payroll records, expense receipts, and bank statements.

Updates include changes in business address, ownership, or scope of services.

Professional liability is not mandated by WV law but is highly recommended due to the nature of therapeutic services.

The state requires a $5,000 surety bond for each licensed practitioner. The bond protects the public against unprofessional conduct or fraud.

West Virginia law requires commercial auto liability coverage for any vehicle used in the conduct of business.

While not mandated, product liability coverage is advisable for any massage business that retails goods.

Only required for establishments that serve alcoholic beverages; not relevant to a massage therapy LLC.

The filing includes basic company information (address, registered agent, members/managers).

Renewal can be completed online via the West Virginia Professional Licensing portal.

CE can be earned through approved providers listed on the DHHR website.

Inspection covers sanitation, equipment sterilization, and compliance with the West Virginia Massage Therapy Regulations.

Check with the city or county fire department for exact scheduling and any required fire‑extinguisher maintenance.

LLCs taxed as partnerships file WV Form WV‑500; if taxed as a corporation, file WV‑100.

Form WV‑100‑ES is used for electronic payments.

Services (massage therapy) are not subject to WV sales tax.

Maintain EIN on all federal tax filings (Form 941, 940, 1040‑SE, etc.).

Electronic filing via IRS e‑file is recommended.

FUTA tax rate is 6% on the first $7,000 of each employee’s wages, reduced by state credits.