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FILMING GUIDELINES & DOING BUSINESS IN WEST VIRGINIA

DOING BUSINESS IN WEST VIRGINIA
Domestic and Foreign Corporations, LLCs, LPs, and LLPs must first register to do business with the WV Secretary of State's Office and must then register with the WV Tax Department. Sole Proprietors are not required to register with the Secretary of State but must be registered with the Tax Department (note, if a trade name registration is sought, registration with the Secretary of State is required).

If an applicant intends to claim any of the Direct Use Exemptions (see Incentives link for description) through use of a Direct Pay Permit (exemption certificate), then at the time of filing the business application with the Tax Department, applicant should also complete an application for a Direct Pay Permit (for details, see "Registering with Tax Department" below).

REGISTERING WITH SECRETARY OF STATE

REGISTERING WITH TAX DEPARTMENT

WORKERS' COMPENSATION

UNEMPLOYMENT COMPENSATION

LABOR LAWS

On-line Filing Through www.Business4WV.com. Although not required, the WV Secretary of State's Office encourages anyone considering starting a new business or planning to conduct business in West Virginia to visit www.Business4WV.com for on-line registration. When you are ready to file your state business registrations, www.Business4WV.com takes you through the interview process step-by-step for each participating state agency (Tax Department, Bureau of Employment Programs, and Secretary of State), ending with the applicant submitting the registration and paying by credit card. Filing through www.Business4WV.com is secure, efficient, saves time, and provides immediate and accurate integration of applicant filings into the Secretary of State's database.

FOREIGN CORPORATIONS
Foreign Corporations - Application for Exemption to Certificate of Authority. For Foreign Corporations that will conduct business in WV for less than 30 days and seek exemption from certificate of authority, complete Form CF-2 (www.wvsos.com/forms/business/2004/cf-2.pdf) (other exemptions may apply; see Exemption Instructions). The registration fee is $25.00. The Secretary of State provides a 24-hour turnaround and will assign applicant a Control Number (which is then used on registration forms with the Tax Department).

Foreign Corporations - Application for Certificate of Authority. For Foreign Corporations that will conduct business in WV for 30 days or more, complete Form CF-1 (www.wvsos.com/forms/business/2004/cf-1.pdf) and submit a Certificate of Existence or Certificate of Good Standing from the state registration office in which the company is incorporated. Registration fee varies; the form provides an area for calculation. The Secretary of State provides a 24-hour turnaround and will assign applicant a Control Number (which is then used on registration forms with the Tax Department).

Foreign LLCs - Application for Certificate of Authority. Foreign LLCs must complete Form LLF-1, Application for Certificate of Authority (www.wvsos.com/forms/business/2004/llf1.pdf) and submit a Certificate of Existence or Certificate of Good Standing from the state registration office in which the company is incorporated. Registration fee varies; the form provides an area for calculation. The Secretary of State provides a 24-hour turnaround and will assign applicant a Control Number (which is then used on registration forms with the Tax Department).

Foreign LPs - Statement of Registration of Foreign Limited Partnership. Foreign LPs must complete Form LP-2, Statement of Limited Partnership (www.wvsos.com/forms/business/2004/lp2.pdf) and submit a Certificate of Existence or Certificate of Good Standing from the state registration office in which the company is incorporated. Registration fee varies; the form provides an area for calculation. The Secretary of State provides a 24-hour turnaround and will assign applicant a Control Number (which is then used on registration forms with the Tax Department).

Foreign LLPs - Statement of Limited Liability Partnership. Foreign LLPs must complete Form LLP-2, Statement of Limited Liability Partnership (www.wvsos.com/forms/business/2004/llp-2%20dom.pdf). Registration fee varies; the form provides an area for calculation. The Secretary of State provides a 24-hour turnaround and will assign applicant a Control Number (which is then used on registration forms with the Tax Department).

DOMESTIC CORPORATIONS
Domestic Corporations - Articles of Incorporation. Domestic Corporations must complete Form CD-1, Articles of Incorporation (www.wvsos.com/forms/business/2004/cd-1.pdf). Registration fee varies; the form provides an area for calculation. The Secretary of State provides a 24-hour turnaround and will assign applicant a Control Number (which is then used on registration forms with the Tax Department).

Domestic LLCs - Articles of Organization. Domestic LLCs must complete Form LLD-1, Articles of Organization (www.wvsos.com/forms/business/2004/lld1.pdf). Registration fee varies; the form provides an area for calculation. The Secretary of State provides a 24-hour turnaround and will assign applicant a Control Number (which is then used on registration forms with the Tax Department).

Domestic LPs - Certificate of Limited Partnership. Domestic LPs must complete Form LP-1, Certificate of Limited Partnership (www.wvsos.com/forms/business/2004/lp1.pdf). Registration fee varies; the form provides an area for calculation. The Secretary of State provides a 24-hour turnaround and will assign applicant a Control Number (which is then used on registration forms with the Tax Department).

Domestic LLPs - Statement of Limited Liability Partnership. Domestic LLPs must complete Form LLP-1, State of Limited Liability Partnership (www.wvsos.com/forms/business/2004/llp1%20for.pdf). Registration fee varies; the form provides an area for calculation. The Secretary of State provides a 24-hour turnaround and will assign applicant a Control Number (which is then used on registration forms with the Tax Department).

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REGISTERING WITH TAX DEPARTMENT
West Virginia Tax Department
1001 Lee Street, East
Charleston, WV 25301
Sales Tax Unit: 304-558-8639
Business Registration Unit: 304-558-8614
www.state.wv.us/taxdiv
www.state.wv.us/taxrev/forms.html

Business Registration Application. All businesses and sole proprietors must complete a Business Registration application:

Form only: www.state.wv.us/taxrev/uploads/busappf.pdf
Form with instruction booklet: www.state.wv.us/taxrev/uploads/busapp.pdf

The application requires a 5-digit Control No. assigned by the Secretary of State (control no. not required for sole proprietors or general partnerships). Complete form and mail in with registration fee of $30.00 (in some cases, registration fee is not required - see "Complete Registration Procedures for Businesses" below). Usual turnaround time is 2 weeks. Applicants may also use the fill-in-form at www.state.wv.us/taxrev/webfill/801_busapp2004.pdf and print the application. To speed up processing, send application and fee by overnight mail and include a legible note on the application cover that you request the business license to be faxed upon approval (the original will be sent by regular mail, but the faxed business license permits you to conduct business).

Direct Use Exemptions — Application for Direct Pay Permit. If an applicant intends to claim any of the Direct Use Exemptions (see Incentives link for description), after registering with the Secretary of State (if applicable), the applicant should complete the Direct Pay Permit application (www.state.wv.us/taxrev/uploads/wvcst250.pdf) and attach it to the Business Registration application. Once both applications are processed and approved, the applicant will receive a Direct Pay Permit (exemption certificate) to present to vendors in the state. The instructions for using the Direct Pay Permit appear on the second page of the application form.

Complete Registration Procedures for Businesses. To access more details about the registration process and to see if your business is exempt from submitting the registration fee, visit www.state.wv.us/taxrev/taxdoc/tsd360.pdf.

Income Tax Withholding. The information below is based upon those statutes and reciprocity practices in effect at the time of printing. Amendments may occur that would cause these instructions to change.

Instructions for Residents of Kentucky, Maryland, and Ohio. If your WV income during a calendar year was from wages and/or salaries only, you may file the Special Nonresident Form IT-140NRS as a claim for refund of any West Virginia income tax withheld during a calendar year. If you had WV income from a source other than wages and/or salaries, you must file the Nonresident Form IT-140NR/PY. You are not allowed a Schedule E credit against your WV income tax whenever your WV income is other than wages and/or salaries. You should apply for the appropriate credit on the income tax return filed with your state of residence.

Instructions for Residents of Pennsylvania and Virginia. If your WV income during a calendar year was from wages and/or salaries only AND YOU DID NOT SPEND MORE THAN 183 DAYS WITHIN WV DURING A CALENDAR YEAR, you may file the Special Nonresident Form IT-140NRS as a claim for refund of any WV income tax withheld during a calendar year. If you had WV income from a source other than wages and/or salaries, you must file the Nonresident Form IT-140NR/PY. You are not allowed a Schedule E credit against your WV income tax whenever your WV income is other than wages and/or salaries. You should apply for the appropriate credit on the income tax return filed with your state of residence. [A domiciliary resident of PA or VA who spends more than 183 days within WV during a calendar year is also a resident of WV for income tax purposes and is required to file a resident return (Form IT-140) with WV. A Schedule E credit would not be allowed on the WV return. You should apply for the appropriate credit on the income tax return filed with your state of residence.]

SPECIAL NOTE: Residents of KY, MD, OH, PA, and VA may be relieved from filing an annual claim for refund of WV taxes withheld from their wages and/or salaries by requesting Form WV/IT-104 (WV Certificate of Nonresidence) from their employer. Form WV/IT-104 may be completed and returned to the employer who would then be authorized to stop withholding WV income tax on wages and/or salaries earned in WV.

Instructions for Residents of All Other States. If you work in WV during the tax year, your employer is required to withhold WV Personal Income Taxes, and you are required to file and report such earnings on the annual WV Nonresident/Part-Year Resident Return, Form IT-140NR/PY. Subject to certain limitations, you should be allowed a credit against your resident state’s personal income tax for any WV income tax imposed for the taxable year on income derived from sources within WV. The purpose of the credit is to prevent dual taxation of such income. West Virginia reciprocates by offering its residents a similar credit for income taxes legitimately paid to other states.

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WORKERS' COMPENSATION
BrickStreet Mutual Insurance Company
4700 MacCorkle Avenue SE
Charleston, WV 25304
Main: 304-926-3470
Toll-Free: 866-452-7425
Website: www.brickstreet.com

With limited exceptions, workers' compensation coverage is mandatory for all employers who employ one or more employees in West Virginia. As of January 1, 2006, unless employers wish to self-insure or have extraterritorial coverage that extends into West Virginia (see below), employers must purchase workers' compensation insurance from a private insurance carrier, BrickStreet Mutual Insurance Company. Download the application at www.brickstreet.com/shared/content/pdf/policy_holders/BI-WCA%20updated%20version.pdf.

Note that as of January 1, 2006, registration with the WV Tax Department for a new or acquired business no longer includes automatic registration for workers' compensation coverage. The employer/applicant must apply directly to the private carrier for this insurance coverage as stated above.

Self-Insure. Eligible employers who wish to self-insure their employees' injury claims may register under 'Guaranteed Cost and Self-Insurance Coverage' provisions with the WV Insurance Commission. View information and application forms about self-insurance at: www.wvinsurance.gov/wc/selfinsurance/index.htm or call the Self-Insurance Unit at 304-558-1207.

Extraterritorial Coverage. If an employee, whose employment relationship or contract of hire was consummated in a state other than West Virginia, will be working in West Virginia for a period not to exceed 90 days in any 365-day period, under W. Va. Code St. R. 85-8-6.5.c., the extraterritorial workers' compensation coverage the employee has from another state can cover said employee if the employer's coverage extends into West Virginia; there is no requirement that the employee have coverage with a private West Virginia insurance carrier. An employer may choose to apply with the Offices of the Insurance Commissioner for a specific exemption from West Virginia workers’ compensation. For additional details, see W. Va. Code St. R. 85-8-6.5.c. at www.wvinsurance.gov/rules/wc-pdf/p-wc-rule-008.pdf. The Offices of the Insurance Commissioner can be reached at 304-558-3386 or by visiting www.wvinsurance.gov.

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UNEMPLOYMENT COMPENSATION
West Virginia Bureau of Employment Programs
112 California Avenue
Charleston, WV 25305-0112
Phone: 304-558-2674
Website: www.wvbep.org/bep/uc

After completing the business registration application for the WV Tax Department (which includes a section for Unemployment Compensation on page 3 of the form), the Tax Department automatically forwards an electronic copy of the application to the WV Bureau of Employment Programs, even if the applicant has no employees. After review, the WVBEP will determine whether additional information is needed and will contact the employer at that time.

Both federal and state unemployment compensation coverage requirements apply to workers who are classified as employees (owners are not eligible for unemployment coverage). The WVBEP Employer Handbook provides details about laws, rules, claims, and reporting relating to unemployment —www.wvbep.org/bep/uc/HDBKEMP.HTM#EmpLiab%29. When an employer is determined to be liable, or applies for and is approved for voluntary coverage, the WVBEP issues an Employer's Certificate of Registration and assigns a ten-digit account number.

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LABOR LAWS
For details of West Virginia labor laws, contact the West Virginia Division of Labor, Wage and Hour section, at 304-558-7890 or visit www.labor.state.wv.us/wage.

Child Labor. Age specific guidelines for the employment of children in West Virginia are as follows:

13 years of age and younger: No permits are required for actors or performers in motion pictures, theatrical, radio, or television productions. (Note, minors 13 years of age and younger cannot be gainfully employed in any occupation except in the exempt occupations – such as actors/performers – identified in W. Va. Code § 21-6-1.)

14-15 years of age: Work Permits are required for persons 14-15 years of age (various restrictions associated with work hours; restricted to non-hazardous occupations). Work permits are obtained from the Boards of Education in the counties in which the students live. A copy of the work permit is forwarded to the WV Division of Labor, which is charged with the responsibility of assuring the minor is not working in an unsafe environment or performing duties not suitable to their age.

16-17 years of age: Although not a requirement of law, employers may require proof of age for persons 16-17 years of age (work hours unrestricted; may not drive motor vehicles as principal part of employment or for delivery purposes; work limited to age appropriate non-hazardous occupations). Age certificates are obtained from the Boards of Education in the counties in which the students live. A copy of the age certificate is forwarded to the WV Division of Labor, which is charged with the responsibility of assuring the minor is not working in an unsafe environment or performing duties not suitable to their age.

For further details, contact the West Virginia Division of Labor, Wage and Hour section, at 304-558-7890 or visit www.labor.state.wv.us/wage. A poster referring to child labor laws, in brief, is available at www.labor.state.wv.us/images/forms/wage/posters/POSTER.PDF. Details of child labor laws — W. Va. Code § 21-6-1 — is available at www.labor.state.wv.us/images/forms/wage/LAWCHILD.PDF.

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