Bookkeeping Permit Requirements in Morgantown, WV

Complete permit and license guide for starting a bookkeeping in Morgantown, Monongalia County, West Virginia.

Verified 2026-09-07 6 stops $75–$250 est. 1–3 weeks to register business and obtain all required licenses
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Not legal advice. Requirements may change — always verify with your local government authority before applying. Key agencies and fees on this page were re-checked against official government sources on .

Federal — start here

2 stops

  1. EIN (Employer Identification Number)

    Required if you have employees or operate as an LLC or corporation. Free from the IRS, obtained instantly online. Sole proprietors without employees may use their SSN, but an EIN is recommended for privacy and professional credibility.

    Official government source

    FreeImmediate (online application)

  2. IRS Preparer Tax Identification Number (PTIN)

    Required for any paid preparer who prepares or assists in preparing federal tax returns for clients. If your bookkeeping practice includes any federal tax return preparation, you must obtain and renew your PTIN annually. Bookkeeping-only services (no tax return preparation) do not require a PTIN.

    Official government source

    FreeImmediate (online at IRS.gov)

State of West Virginia

2 stops

  1. West Virginia Business Registration

    Every bookkeeping or accounting business operating in West Virginia must obtain a $30 Business Registration Certificate from the WV Tax Division (filed through the One Stop Business Portal at business4.wv.gov). If you organize as an LLC, corporation or partnership you must also file formation documents with the WV Secretary of State. Sole proprietors trading under a name other than their own file a trade name (DBA) registration with the Secretary of State — West Virginia does not accept DBA filings at the county level. An LLC is commonly chosen for liability protection.

    Official government source

    $30 Business Registration Certificate (one-time, WV Tax Division); plus $100 Articles of Organization (LLC) or $100 Articles of Incorporation (for-profit corporation) with the Secretary of State, and a trade name (DBA) filing that is $0 for sole proprietors/general partnerships or $25 for registered entities (+$1 online processing fee)1–5 business days (online filing)

  2. West Virginia Sales/Use Tax Registration (if applicable)

    Bookkeeping and accounting services are generally not subject to sales tax in most states as a professional service. However, if the business sells any tangible goods (e.g., software on physical media, printed reports) that are taxable, sales tax collection authority is included in the single $30 West Virginia Business Registration Certificate from the State Tax Department — WV does not issue a separate seller's permit. Verify service taxability with the West Virginia Tax Division.

    Official government source

    Included in the $30 Business Registration Certificate (no separate sales tax permit fee)Immediate–1 week (online)

City of Morgantown / Monongalia County

2 stops

  1. City of Morgantown Finance Department — Municipal Business License

    All businesses operating within Morgantown must hold a Municipal Business License from the city Finance Department (304-284-7408), applied for through the Morgantown Access Portal. For a bookkeeping or accounting service this is a straightforward administrative registration — no specialized local certification is required. You must attach your WV State Business Registration Certificate, and a Certificate of Occupancy ($65) is required first if you have a physical location in the city. Licenses expire June 30 each year. Separately, the city levies a Business & Occupation gross-receipts tax and a municipal service fee on employees and self-employed owners.

    Official government source

    $20 flat Municipal License Fee per year; B&O gross-receipts tax and the municipal service fee are billed separately1–2 weeks

  2. City of Morgantown Home Occupation Approval (Planning Department)

    A bookkeeping business run from a Morgantown residence needs Home Occupation approval from the city Planning Department (304-284-7431) before the Finance Department will issue the Municipal Business License. Class 1 home occupations — all work by internet, telephone or email with no on-premise customer contact, which covers most bookkeeping — are approved administratively. Class 2 home occupations, which generate limited customer visits or deliveries, are a conditional use requiring a separate application and approval by the Board of Zoning Appeals. Both classes bar exterior signage, on-site employees who don't live in the dwelling, and use of more than 25% of the floor area, and confine the business to the principal building.

    Official government source

    No fee is printed on the city's Home Occupation Application packet — Class 1 approval is administrative; a Class 2 conditional-use application to the Board of Zoning Appeals carries the BZA filing fee (confirm with Planning, 304-284-7431). The $20 Municipal Business License is paid separately.1–3 weeks for Class 1 administrative approval; longer for a Class 2 conditional use, which must be scheduled onto a Board of Zoning Appeals agenda

Terminus

Open for business — est. $75–$250 · 1–3 weeks to register business and obtain all required licenses

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