West Virginia One Stop combines company, tax and workforce registration questions. Keep the confirmation for each application you submit.
This guide covers forming a new West Virginia LLC. If your LLC already exists in another state or country, use the foreign-registration process instead.
West Virginia LLC at a glance
- Official filing website
- West Virginia Secretary of State
- Business name check
- Search business namesA name search does not reserve or approve the name.
- Formation document
- Articles of Organization
- State filing fee
- $100$100 base fee plus the published $1 online processing charge. Eligible initial-registration waivers may apply.
- Processing time
- Online5-10 business daysPaper5-10 business days; add mail transitPublished guide estimate. Published guide estimate for a complete filing; not a state guarantee. Check the filing office before setting a deadline.
- Ongoing report or tax
- Annual Report
- Report / renewal charge
- $25Online processing charges may be additional.
- Frequency / due date
- Every year after registration, January 1 through June 30
- Sales tax base rate
- 6%Local rates may apply. July 1, 2026 snapshot; not an address-specific rate. General rate for ordinary taxable sales; exemptions, special products and local rules can change the result.Official tax agency ↗
- Names in formation records
- Management names requiredThe articles name members authorized to execute instruments and, when manager-managed, each initial manager. Organizer information is also required. Other filings and private bank/tax records may identify owners.
Before you file in West Virginia
Prepare the business activity, locations, agent of process, organizers, management details and employee information.
File the Articles of Organization
- Start a domestic LLC registration in One Stop.
- Complete the entity and agency questions. Name the members authorized to sign documents for the company. If managers will run it, also list the initial managers.
- Sign each required agency section, review the itemized charges and submit. Save the articles and the separate agency confirmations.
What to enter in the form
- Physical location
- Use an actual location where the form asks for one; a P.O. box is not a physical business location.
- Signing authority
- The articles ask for authorized members or managers in addition to organizers.
- Employees / activity
- Use the actual business activity and employment facts because they determine additional registration questions.
- Fee waivers
- Claim a veteran or young-entrepreneur waiver only when you meet that program’s conditions. A Secretary of State fee waiver may leave other agency charges payable.
After approval in West Virginia
- Check which tax and workforce applications were accepted; a single checkout receipt may not prove every registration is active.
Annual Report
- Open the company’s annual filing in One Stop for a year after registration.
- Choose the no-changes route only if the record is unchanged. Otherwise update offices, agent, email and member/manager information.
- Sign, pay and file from January 1 through June 30. Save acceptance.
Compare the filing cycles in our annual report and recurring-fee table.
Next steps: operating agreement · get an EIN · starting checklist.
Sources and filing links
Sources checked . Confirm the state’s current fees and instructions before filing.
- West Virginia Secretary of State: Register a New WV Business
- West Virginia One Stop: Annual Reporting
Research and walkthrough references
These references provide background and filing walkthroughs. Follow current state instructions if an older walkthrough differs.
See our editorial policy for the research process and contact page for correction information.