Each business conducting business activities within the City of Martinsburg will need to be licensed by the State of West Virginia and the City of Martinsburg. Business owners must file a state application for a license/franchise certificate before applying for their City of Martinsburg business license. Business licenses are renewed annually beginning July 1st of each fiscal year. The rate for a City business license is $15.00 annually. Each business conducting business in more than one location is required to obtain a license for each location.

In the event a person was not engaged in any business, profession or occupation on the first day of the fiscal year, but will be engaged in such business, profession or occupation, they must file an application for license at that time. The cost for the license will be prorated based on the number of months remaining in the fiscal year.

The prorated license fees for new businesses are as follows:

• July: $15.00
• August: $13.75
• September: $12.50
• October: $11.25
• November: $10.00
• December: $8.75
• January: $7.50
• February: $6.25
• March: $5.00
• April: $3.75
• May: $2.50
• June: $1.25

There are additional charges for businesses selling beer, wine, liquor, and/or operating as a private club.

Any person engaging in the business of furnishing any real or tangible personal property for rent, lease, or loan shall also be required to obtain a City business license.

Businesses who will be conducting business temporarily for longer than a 1-3 day period and do not have a permanent location, are known as Itinerant vendors. Itinerant vendors must deposit five hundred dollars ($500.00) as a special deposit before a license will be issued. The City will hold the deposit for a period of thirty days after the vendor ceases doing business within the City. The deposit will be returned to the vendor once all taxes and claims against the vendor have been satisfied.

Special Note for Vendors: Vendors conducting business during a special event do not need to obtain a business license, nor submit B&O for up to three such instances per year. Event organizers are responsible for collecting and submitting vendor information and a $10 fee per vendor. Each license is valid for up to 72 hours or when the event has concluded, whichever comes first.

Resources

• Temporary Vendor Ordinance
• Special Event Temporary Event Vendor Registration (to be completed by Event Host)
• B&O Tax Information
• General Guide to Forming an LLC--this is a general guide, and may not apply to your specific situation. For more specific information, check with the WV Secretary of State and the City of Martinsburg Business Licensing Department. 

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