Starting a service business in West Virginia

Form your business in West Virginia

You register a West Virginia LLC with the Secretary of State, most easily online through the WV One Stop Business Portal. The filing fee is $100, plus a $1 processing fee on online filings, as listed by the Secretary of State in October 2026. The initial registration fee may be waived when the business is owned by a veteran or by a West Virginia resident aged 18 to 29 (the young entrepreneur waiver). They waive only that first Secretary of State fee, not later filings.

Ongoing state filings

Under W. Va. Code § 59-1-2a, every organization registered with the Secretary of State files an annual report and pays a $25 fee between January 1 and June 30 of each year after the year it registered, as listed in October 2026. A June 30 deadline in the middle of the busy season is easy to miss, so file in January.

Using a business name (DBA)

Register a trade name (DBA) with the Secretary of State, online through the One Stop Business Portal or on paper. For an LLC the filing fee is $25; for an individual or sole proprietorship there is no filing fee, as listed in October 2026 (online filings add $1). Check name conflicts first: the Secretary of State says an apostrophe, a plural or running two words together does not make a name distinguishable from one already on file.

Not sure whether you need an LLC at all? Read LLC vs sole proprietor for contractors, then get your free EIN from the IRS.

Licensing for service trades

The West Virginia Contractor Licensing Board licenses contractors under the West Virginia Contractor Licensing Act. Under W. Va. Code § 30-42-3, you are a contractor, and need a license, when you build, alter, repair, improve or demolish a structure for pay and the job costs $5,000 or more for residential work or $25,000 or more for commercial work. The same section says the definition does not include a person who performs landscaping or painting services, and a licensed pest control operator is covered only if it also does structural repairs over $1,000. Once licensed, you must post the license at every job site and include your license number in all advertising and signed contracts (§ 30-42-6). Trade licenses come from other agencies: the State Fire Marshal licenses electricians, and the Division of Labor certifies plumbers and HVAC technicians.

• West Virginia Contractor Licensing Board: Contractor licenses for residential jobs of $5,000 or more and commercial jobs of $25,000 or more
• West Virginia State Fire Marshal, Regulatory and Licensing Division: Electricians and electrical inspectors
• West Virginia Division of Labor: Plumber certification: Plumber certification
• West Virginia Division of Labor: HVAC technician certification: HVAC technician certification

Workers' compensation

Under W. Va. Code § 23-2-1, anyone regularly employing another person to carry on any business in the state is an employer subject to the workers' compensation law. The exceptions are narrow and mostly do not fit a service crew: domestic service employers, small agricultural employers, churches and casual employers, defined as having no more than three employees whose work is temporary, intermittent and sporadic and lasts no more than 10 calendar days in a quarter. Since privatization took effect in 2006, coverage is sold by private insurance carriers; the Offices of the Insurance Commissioner says more than 350 carriers write workers' comp in West Virginia, and it runs a Coverage Verification System anyone can search. The office also publishes an application for exemption from coverage for those who qualify.

More on coverage: business insurance for contractors.

Sales tax on services

The West Virginia Tax Division states the rule in one line: all sales of goods and services are presumed subject to sales and use tax unless an exemption is clearly provided. That makes West Virginia one of the states where a service business should assume it collects tax until it confirms otherwise. Construction is handled differently; the Tax Division publishes a Certificate of Capital Improvement (form CST-290) and a special contractors exempt purchases certificate (form CST-286), so ask the Tax Division how your jobs are classified before you quote. Returns are filed through the MyTaxes website, and contractors based outside West Virginia must register and post a bond to cover their use tax.

Recording business calls in West Virginia

West Virginia follows one-party consent. W. Va. Code § 62-1D-3(e) says interception is lawful for a participant in the conversation, or with a participant's prior consent, unless it is done to commit a crime or tort. That covers recording your own business calls. Callers from states with stricter rules are why a brief recorded notice is still smart; our guide to recording business calls explains.

See our guide to recording business calls before you turn on call recording or an AI receptionist.

How the seasons shape the work

West Virginia's steep hills and river valleys shape the work. Heavy rain and flash flooding in the valleys bring basement, water damage and cleanup calls, and steep driveways make snow and ice removal more demanding than in flat states. The Eastern Panhandle around Martinsburg grows with commuter suburbs that want recurring lawn, cleaning and maintenance service, while rural counties spread customers out, so drive time belongs in every quote. Humid summers support lawn and HVAC work, and winter brings furnace and frozen-pipe calls.

Your license number goes on every ad

W. Va. Code § 30-42-6 requires a licensed contractor's license number on all contracting advertisements and all signed contracts, with a warning, reprimand or fine of up to $200 for violations. Put the number on your website footer, truck lettering, yard signs, quotes and contract template as soon as the license is issued.

Then set up the back end that gets you hired

The paperwork makes you legal. Customers still have to find you, reach you and pay you. Before your first job, set up a business phone number, email on your own domain, a Google Business Profile, a simple website, and a way to send quotes and take card payments. The launch checklist lays out the order.

West Virginia questions