Home Bakery 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. Certified Food Protection Manager Certification (ANSI-accredited program)

   Food manager certification in West Virginia is earned through an ANSI-accredited Certified Food Protection Manager program (e.g. ServSafe, Prometric, NRFSP) — the state does not issue the credential itself; WV's Office of Environmental Health Services simply lists accredited courses. Cottage food producers selling non-potentially-hazardous foods are exempt from food establishment permitting and manager certification under WV Code §19-40, but the training is strongly recommended as a food-safety best practice. Check with your local health department before relying on an online course, since some do not accept them.

   Official government source

   $80–$150 (course and proctored exam through a private ANSI-accredited provider)·1–2 days

   $80–$150 (course and proctored exam through a private ANSI-accredited provider)

   1–2 days

1. West Virginia Cottage Food Law

   West Virginia allows home food production under the Cottage Food Law. Non-potentially hazardous foods may be sold directly to consumers without a cottage food vendor permit or fee. Potentially hazardous cottage foods are regulated separately under a newer WVDA rule that does require a vendor permit. Products must be labeled appropriately.

   Official government source

   Free -- no permit required for non-potentially-hazardous cottage foods·Not applicable -- no registration required

   Free -- no permit required for non-potentially-hazardous cottage foods

   Not applicable -- no registration required

2. 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

Official Sources

• West Virginia Cottage Food Law
• City of Morgantown City Clerk

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