Fitness Studio Permit Requirements in Morgantown, WV

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. West Virginia State Tax Department — Business Registration

   Before engaging in business activity in West Virginia every individual or business entity must obtain a Business Registration Certificate from the WV Tax Division (WV Code §11-12-1 et seq.), applied for through the Business for West Virginia portal at business4.wv.gov or on form BUS-APP. A separate certificate is needed for each business name and each location. The certificate is permanent — it does not expire — until the legal name, location or ownership changes, and it must be surrendered when the business stops operating in West Virginia. It also authorises you to collect the 6% state sales tax plus any municipal sales tax of up to 1%.

   Official government source

   $30 one-time Business Registration Certificate fee, per business name and location·1–5 business days when filed online through the Business for West Virginia portal (business4.wv.gov); longer by paper BUS-APP

   $30 one-time Business Registration Certificate fee, per business name and location

   1–5 business days when filed online through the Business for West Virginia portal (business4.wv.gov); longer by paper BUS-APP

2. West Virginia Health Club Registration (if applicable)

   West Virginia does not have a state Health Club Act or Attorney General registration requirement for fitness studios or health clubs selling memberships (unlike some other states). Fitness studios should still ensure membership contracts comply with West Virginia's general Consumer Credit and Protection Act (Chapter 46A) if offering installment/financed memberships.

   Official government source

   None (no state health club registration in WV)·N/A

   None (no state health club registration in WV)

   N/A

1. City of Morgantown Finance Department — Municipal Business License

   Every business operating inside Morgantown city limits must hold a Municipal Business License issued by the city Finance Department (304-284-7408) and applied for through the Morgantown Access Portal. You must first hold a WV State Business Registration Certificate, and if you have a physical location in the city you must also obtain a Certificate of Occupancy ($65) before the license will issue. Licenses run on the city fiscal year and expire June 30, so renew on or before July 1. The license is separate from the city's Business & Occupation (B&O) gross-receipts tax and its municipal service fee on employees and self-employed owners working in the city.

   Official government source

   $20 flat Municipal License Fee (also $20 for non-profits), printed on the city's Municipal Business License Application; B&O tax and the municipal service fee are billed separately·1–3 weeks

   $20 flat Municipal License Fee (also $20 for non-profits), printed on the city's Municipal Business License Application; B&O tax and the municipal service fee are billed separately

   1–3 weeks

2. Monongalia County / Morgantown Certificate of Occupancy — Assembly Use

   Fitness studios must obtain a Certificate of Occupancy ($65 flat fee) from the city, involving inspections by Planning, Engineering, Fire, and Code Enforcement. Fire suppression, emergency exits, and occupancy limits will be assessed as part of this review.

   Official government source

   $65 (flat fee)·2–6 weeks

   $65 (flat fee)

   2–6 weeks

Official Sources

• City of Morgantown City Clerk
• West Virginia State Tax Department — Business Registration

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