| Overview: |
- Start A Business.com can incorporate your business
in West Virginia.
Start A Business.com will provide a preliminary name
check to help ensure that your company name is available
in West Virginia,
and will clear up to 3 potential names for you to
select from. Once this is completed, we will prepare
and file your articles of incorporation with the West
Virginia
state government in a quick and efficient manner.
|
| Corporate
Names: |
- The corporate name must contain "Corporation",
"Company", "Incorporated", or
"Limited" or an abbreviation of any of these
words.
- For a Limited Liability Company, company names
must contain the words "Limited Liability Company",
"Limited Company", or the abbreviations
"L.L.C.", "L.C.", "LLC",
or "LC". The words "Limited" and
"Company" may be abbreviated as "Ltd."
and "Co.", respectively. The name cannot
be the same as or deceptively similar to the corporate
name of a domestic corporation or a foreign qualified
corporation.
|
| Director
/ Member Information: |
- Minimum Number of Directors: 1
|
| Registered
Agent Information: |
- Start A Business.com can act as your Registered
Agent in West Virginia.
|
| Tax
Information: |
| TAX |
LIMITED
LIABILITY COMPANY ANNUAL REPORT |
| FORMS
AVAILABILITY |
Secretary
of State will mail forms to the corporation's registered
agent. |
| DUE
DATE |
Between
January 1 and April 1 |
| DEPARTMENT |
Corporations
Department
Office of the Secretary of State
Bldg. 1, Room W-139
1900 Kanawha Blvd. E.
Charleston, WV 25305-0776
(304) 558-6000 |
| TAX
RATE/FEES |
Filing
Fee - Domestics have no fee unless an out of state
business address is listed then $10; and Foreigns
pay a filing fee of $10. |
| TAX |
CORPORATION
NET INCOME TAX RETURN & TAX |
| FORMS
AVAILABILITY |
Dept.
of Revenue sends forms to the corporation. |
| DUE
DATE |
March
15th/15th day of 3rd month following close of fiscal
yr. |
| DEPARTMENT |
Dept.
of Tax & Revenue
Revenue Division
P.O. Box 1202
Charleston, WV 25324-1202
(304) 558-3333 |
| TAX
RATE/FEES |
Rate
is 9% on the West Virginia net income. Estimated
tax must be paid if taxable income is to exceed
$10,000 for the tax yr. Report to and pay Dept.
Tax. & Rev. in 4 equal installments by 15th
day of 4th, 6th, 9th, and 12th month of tax yr. |
| TAX |
BUSINESS
FRANCHISE TAX RETURN |
| FORMS
AVAILABILITY |
Dept.
of Revenue sends forms to the corporation. |
| DUE
DATE |
March
15th/15th day of 3rd month following close of fiscal
yr. |
| DEPARTMENT |
Department
of Tax & Revenue
Internal Auditing Division
P.O. Box 3694
Charleston, WV 25336-3694
(304) 558-3333 |
| TAX
RATE/FEES |
Annually
pay greater of $50 or 0.70% eff for tax yrs. starting
after 6-30-97 of the value of the capital. If annual
tax expected to be over $12,000, report and pay
estimated tax in four equal installments by 15th
of 4th, 6th, 9th, and 12th month of tax yr. |
| TAX |
CORPORATION
ANNUAL REPORT AND ANNUAL CORPORATION LICENSE TAX
- DOMESTIC CORPORATIONS |
| FORMS
AVAILABILITY |
Dept.
of Revenue sends forms to the mailing address of
the corporation. |
| DUE
DATE |
Before
July 1st |
| DEPARTMENT |
State
Tax Dept.
Division of Excise & License Tax
Corporate Charter Section
P.O. Drawer 2666
Charleston, WV 25330-2666
(304) 558-3333 |
| TAX
RATE/FEES |
Domestic
corporations tax based on the par value of the authorized
capital stock as follows: $5,000 or less - $20;
$5000.01 - $10,000, $30; $10,000.01 - $25,000, $40;
$25,000.01 - $50,000, $50; $50,000.01 - $75,000,
$80; $75,000.01 - $100,000, $100; $100,000.01 -
125,000, $110; $125,000.01 - $150,000, $120; $150,000.01
- $175,000, $140; $175,000.01 - $200,000, $150;
$200,000.01 - $1,000,000, $180; plus 204 per $1000
or fraction thereof over $200,000; $1,000,000--
$15,000,000, $340 plus 154 per $1,000 or fraction
thereof over $1,000,000; over $15,000,000 - $2500.
Minimum tax $20.00 and maximum $2500. |
| TAX |
CORPORATION
ANNUAL REPORT AND PAYMENT OF ANNUAL CORPORATION
LICENSE TAX & STATUTORY ATTORNEY'S FEE BY FOREIGN
CORPORATIONS. |
| FORMS
AVAILABILITY |
Dept.
of Revenue sends forms to the mailing address of
the corporation. |
| DUE
DATE |
Before
July 1st |
| DEPARTMENT |
State
Tax Dept.
Division of Excise & License Tax
Corporate Charter Section
P.O. Drawer 2666
Charleston, WV 25330-2666
(304) 558-3333 |
| TAX
RATE/FEES |
Foreign
corporations based upon the amount of outstanding
capital stock represented by the ratio of the property
owned and used in West Virginia to the total property
owned and used everywhere at rate of 175% of the
rates for domestic corporations. Min. tax, $250.
In addition, foreign corporation must pay an annual
fee of $10. |
| TAX |
BIENNIAL
APPLICATION FOR BUSINESS REGISTRATION CERTIFICATE |
| FORMS
AVAILABILITY |
Dept.
of Revenue sends forms to the mailing address of
the corporation in May of each year. |
| DUE
DATE |
Beginning
in 1999, report filed by June 30 every two years
based upon your original date of incorporation/qualification.
In 1999, odd year filers, file a two year report
and even year filers, file a one year report. |
| DEPARTMENT |
Department
of Tax & Revenue
Internal Auditing Division
P.O. Drawer 2666
Charleston, WV 25330-2666
(304) 558-3333 |
| TAX
RATE/FEES |
1999
Rate: Odd year Filers- $30 per location and Even
Year Filers- $15 per location. 2000 Rate:
$30 per location. Business registration certificate
is required per location. Certificate valid
for 1 year (starting 7-1) is issued by Tax Commr.
for each location on receipt of registration tax
certificate. |
| TAX |
REPORT
OF VALUE OF NO PAR STOCK |
| FORMS
AVAILABILITY |
Dept.
of Revenue sends forms to the mailing address of
the corporation. |
| DUE
DATE |
Within
60 days after decision to issue. |
| DEPARTMENT |
Dept.
of Tax & Revenue
Internal Auditing Division
P.O. Drawer 2666
Charleston, WV 25330-2666
(304) 558-3333 |
| TAX
RATE/FEES |
No Fee |
|
| back
to top |
|
|
