Notary Permits & Licenses in Wheeling, WV

Requires filing Articles of Organization (Form B&O-8). Annual reports required separately.

Applies to all LLCs; filed online via Business4WV portal.

Prerequisite: 18+, WV resident or employee of WV business, pass state exam ($35), provide $5,000 surety bond, take oath. Commission valid 4 years.

Requires new exam if lapsed >1 year; education course recommended but not required.

Form LLC-39; renews every 10 years for $25. Not required if using exact LLC name.

Annual privilege tax; most small businesses exempt below threshold. Renew via MyTaxes portal.

Notary services are expressly exempt from WV sales tax; a permit is only required if the LLC also sells taxable goods or services.

Registers the LLC for West Virginia corporate net income tax (if taxed as a corporation) or for personal income tax withholding (if taxed as a partnership).

Applicable if the LLC elects to be taxed as a corporation. Pass‑through LLCs report income on owners’ personal returns.

LLCs taxed as partnerships are exempt.

After registration, file withholding returns (Form WV-100) monthly or quarterly based on liability.

Electronic filing is required for most employers.

After registration, file UI tax returns quarterly.

Electronic filing is required for most employers.

Notary services are not subject to gross receipts tax.

Other WV municipalities (e.g., Huntington, Morgantown) have similar privilege tax requirements; fees and due dates vary.

Check with the specific municipality where the notary office will be located for exact fees.

West Virginia does not have a uniform statewide local business license. Counties impose a "Business and Occupation Privilege Tax" or business registration. Check specific county treasurer or assessor office. Notary services as professional services may be subject to B&O tax registration.

Municipalities like Charleston, Huntington require annual business registration/license based on location. Must specify notary public services. Applicant must provide LLC details and notary commission. Check specific city clerk or finance department.

Home-based businesses allowed in many WV municipalities if low-impact (notary qualifies). Requires compliance with home occupation ordinance limiting signage, traffic, employees. Example: Charleston Code Ch. 19 Art. XIII. Confirm with local planning/zoning office.

Required to verify property zoned for professional office use (notary). Home notary may need zoning verification. Contact county planning commission (e.g., Kanawha County Planning: https://www.kanawha.us/149/Planning-Development) or city planning dept.

Governed by WV State Building Code (CBC/IBC 2018 edition). Simple notary office setup usually exempt unless walls/ADA changes. Submit plans to local building department.

Federal posters (e.g., FLSA, OSHA) are also required for employers.

Required in most municipalities. Limits size, lighting, placement per zoning code. Notary signs must comply with state notary rules (WV Code §39-4-1 et seq.) prohibiting misleading titles.

Home notary offices typically exempt unless multiple employees/clients. Commercial notary office requires fire extinguisher, exits per WV Fire Code. Contact local fire dept.

Required in larger cities to reduce false alarms. Decal/registration sticker issued.

Sole proprietors with no employees are exempt from the workers’ compensation requirement.

West Virginia law does not require a notary public to carry general liability insurance, but many notaries obtain it voluntarily to protect against third‑party claims.

WV statutes do not mandate E&O insurance for notaries. Some notaries choose to purchase it for added protection.

West Virginia law (West Virginia Code § 18‑2‑1) requires every notary public to post a $10,000 surety bond.

Notaries who travel to clients using a personal vehicle for business may be considered a commercial use; the state requires appropriate liability coverage.

Not applicable to a notary public who does not sell physical products.

Not applicable; notaries do not serve alcohol as part of their services.

All LLCs that have employees, more than one member, or elect to be taxed as a corporation must obtain an EIN.

Default tax classification for multi‑member LLCs. Members report share of income on Schedule K‑1.

Required only if the LLC has filed Form 8832 (or 2553 for S‑corp election) to be treated as a corporation.

A notary office with fewer than 10 employees is exempt from the OSHA coverage rule, though general safety practices are still recommended.

Even a small notary office is considered a public accommodation and must remove barriers to access where feasible.

Notaries must not misrepresent the scope of their authority (e.g., claiming to be a lawyer or offering notarization of documents that are prohibited).

Even a single‑member LLC that hires an assistant must complete an I‑9 for that employee.

Covers minimum wage, overtime, recordkeeping, and child labor rules.

Even a single‑member LLC with a hired assistant must file Form 941.

Notary businesses that contract out mobile notary services must issue 1099‑NEC to those contractors.

Standard notary services do not involve hazardous materials; this requirement is listed for completeness.

If a notary office employs automated reminder calls/texts, it must adhere to TCPA rules.

The annual report updates the LLC’s contact information and confirms the entity’s continued existence.

Renewal can be completed online; the commission is issued to the individual, not the LLC.

CE can be completed online through state‑approved providers.

The journal may be paper or electronic, but must be legible and contemporaneous.

LLC taxed as a corporation must file CIT; if taxed as a partnership, file WV Partnership Return (Form 1065).

If the corporation expects to owe $500 or more in tax for the year, estimated payments are required.

Notary services are generally non‑taxable, but if the LLC sells tangible goods (e.g., stamps, forms) the tax applies.

Initial UI account must be established within 30 days of first payroll.

Even a single employee (including the owner if not a sole proprietor) triggers the requirement.

Notary services are generally considered a professional service; many cities require a general business license regardless of activity.

If the notary operates from a home office with no public access, this requirement generally does not apply.

The EIN remains valid for the life of the entity; no renewal is needed.

Required for federal tax compliance; not a state requirement but essential for overall compliance.