Nail Salon 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 Nail Technician License (per technician)

   Each nail technician must hold a valid West Virginia Nail Technician (Manicurist) License from the WV Board of Barbers and Cosmetologists. Requires completion of a 400-hour nail technology program and passing the board-approved third-party licensing exam.

   Official government source

   $35 (flat initial application fee)·4–8 weeks

   $35 (flat initial application fee)

   4–8 weeks

2. 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

1. West Virginia Board of Barbers and Cosmetologists — Salon License

   Nail salons in West Virginia must obtain a cosmetology establishment license from the state board. An inspection is required before the license is issued.

   Official government source

   $90 initial shop license/opening inspection, $40 annual renewal (due July 1)·3–6 weeks

   $90 initial shop license/opening inspection, $40 annual renewal (due July 1)

   3–6 weeks

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 Board of Barbers and Cosmetologists — Salon License
• City of Morgantown City Clerk

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