Opening a Business in Clarksburg
Before you can open your business and start making money, your business will need to be licensed through the State of West Virginia and the City of Clarksburg.
Certification of Occupancy Application
Whether your place of business is a newly constructed building or an already existing building, and if your business is located in the City limits of Clarksburg, you need to obtain a Certificate of Occupancy before you can apply for a business license. If the business will be in your home that is located within the City limits of Clarksburg, you will also have to fill out a Home Occupancy Permit Form.
Schedule inspections with the Code Enforcement Office by calling the Code Enforcement Office at 304-624-1633.
- Building Code Inspection, Code Enforcement Phone: 304-624-1633
- Fire Code Inspection, Fire Department Phone: 304-624-1685
Before a certificate will be issued, these two inspections need to be passed. When all inspections are approved the Code Enforcement Office will enter the information into the computer and notify the Finance office. The client/customer can then pay the $50 fee at the Finance Department's cashier's window on the first floor of City Hall.
Obtaining a West Virginia Business Franchise Certificate (Business License)
In West Virginia, all businesses must be licensed with the State. Business owners must file a State Application for a Business License before applying for the City business license. Applications for the State Business Franchise Certificate can be obtained:
- On the Business for West Virginia website
- Calling the State automated form ordering number at 304-558-3333
- Calling the toll-free (within WV), operator assisted number at 800-982-8297
- Stopping by or calling the Clarksburg State Tax office at 304-624-0434
Retain a copy of the application for use with the City permit.
Obtaining a Clarksburg Municipal Business License
Applications will only be accepted with verification of obtaining a Certificate of Occupancy or Home Occupancy Permit, when applicable. Applicants must have a valid West Virginia Business Franchise Certificate, or you may submit a copy of your application for the State certificate. The municipal license fee is based on your business activity and if your business is located or doing business within the City limits.
The Municipal license is issued for a maximum term of one year expiring on June 30. The license will need to be renewed by all businesses by July 1 in order to avoid late penalty fees. If you need assistance with the applications, call 304-624-1630.
Business and Occupation Taxes
The City of Clarksburg has business and occupation tax charged on gross revenues of every entity conducting business within the corporate limits of this municipality. The rate, per $100.00 of gross revenue, varies by business classification. This tax is required to be reported quarterly and is due on or before 30 days from the quarter ending. Returns postmarked after the due date are subject to penalties on the net tax due. **If no reportable activity ($0.00 gross income) occurred during the filing period, indicate on the Tax Return that there was no activity. Return by the due date to avoid delinquent notices and tax assessments.
All general and subcontractors doing business in Clarksburg must be licensed through the State and the City. Download a State License Application, or for a hard copy contact:
Contractor Licensing Board
319 Building 3, Capital Complex
Charleston, WV 25305
Prior to the commencement of any project, all contractors and subcontractors are required to first obtain a State Business Franchise Certificate and a State Contractor's License. With proof of the State licenses, contractors and subcontractors can apply for a City of Clarksburg Municipal License. No contractor will be issued a Municipal License by the Director of Finance if the Contractor is not current in the payment of their Business and Occupation Taxes. For contractor's the rate of B and O Tax is 2% of gross income actually derived from each contract.
The Municipal License base fee is $20.00. Handyman initial license fee is $75.00 ($50.00 renewal fee). Businesses engaged in alcoholic beverage sales have additional fees. The License term expires June 30th. If you need assistance with applications, please call 304-624-1630
The total contract amount received for each individual job performed in the City limits of Clarksburg during a license term, which will expire June 30, will not exceed the amount of $5,000 for residential work or $25,000 for commercial work for the total cost of materials and labor (regardless of whether materials are purchased by the contractor or the project owner). You would not be required to obtain a State of West Virginia Contractor License. You must attach a copy of your West Virginia State Tax Department Business Registration Certificate. An affidavit, (attached to the application) stating that you will not perform any job where the total cost of materials and labor will not exceed $5,000 for residential work or $25,000 for commercial work, must be signed and attached to this application. This affidavit must be completed each year on or before the renewal of your license.
By completing and signing this application for a Handyman License, you certify and attest that:
- City of Clarksburg Business and Occupation tax forms will be mailed each quarter to the mailing address listed above. The total gross amount received for work done in the City limits of Clarksburg will be reported on the tax form and B and O tax in the amount equal to 2% of the total gross amount will be paid to the City.
- The Handyman License will expire June 30 of each year. An annual license renewal form will be mailed before the expiration date. The fee to renew this license is $50. If you choose to renew this license, you understand that the above-stated guidelines remain the same concerning the total dollar amount received for jobs performed in the City limits.
- A City Building Permit will be obtained, if required, for all work you perform in the City limits.
Rental Property Information
Any person engaging in the business of furnishing any real or tangible personal property for rent, lease, or loan shall be required to apply for and obtain a City of Clarksburg business license. The license term will expire June 30 of each year. Our office will mail a license renewal form each year and you will be required to sign the form and return it to our office by June 30. Once licensed you will receive quarterly, or if requested annual, business and occupation tax form in the 1st week of January. The amount of business and occupation tax due is based on 1% of your total income received from all rental properties.
If you sell your rental property, it is necessary that you notify the Finance office, in writing, as of the date your business ceased to whom you sold the property, and if the new owner will continue to use the property as rental. You need to also file a "final" business and occupation tax return as of the date you sold the property.