West Virginia. The southern most northern state and the northern most southern state. Home to the country's largest sycamore and oak trees. You gave us the first celebration of Mother's Day. You've played a significant part in the creation of the railroad, the use of natural gas for industrial purposes, the manufacturing of glass and the mining of stone. The first battle of the Civil War was fought on your soil. For such a small population, you've created a great deal. Thanks, West Virginia.
West Virginia is also an active state in which to register your small escort business, and in this article you'll find clear step-by-step advice on how to do just that. For more information on why it's vitally important to register your business, refer to our article Don't get busted for tax evasion: Why registering your escort business is the only option.
For information on these structures within West Virginia, visit the West Virginia Secretary of State » Business Structure.
For some helpful advice on picking out a business name, visit Business.gov.
Step four: Register your business / business name
Sole Proprietorship:
In West Virginia you are not required to register your sole proprietorship escort business as a separate business entity with the Secretary of State: because the business is you, it is not recognized as a separate legal entity. You will, however, have to register your business with the West Virginia State Tax Department.
You are not required to register your business name if it is your name, but if you take on a DBA name, you'll have to file a Trade Name Registration (NR-3) form with the West Virginia Secretary of State. This contains basic ownership information and a $25 registration fee.
For more information on if taking on a DBA is a good choice for your business, refer to our article Do I want to be a sole proprietor?
Partnership:
In West Virginia you are not required to register your general partnership as a separate business entity. However, it is highly recommended that you draft a statement of partnership or partnership agreement. This document will safeguard the details you've outlined within the partnership should you come into conflict with a partner down the road.
You will, however, have to register your business with the West Virginia State Tax Department.
You are also not required to register your business name if it is your name, but if you take on a DBA name, you'll have to file a Trade Name Registration (NR-3) form with the West Virginia Secretary of State. This contains basic ownership information and a $25 registration fee.
Corporation:
To register your escort corporation in West Virginia you'll need to file your Articles of Incorporation (CD-1 form) with the West Virginia Secretary of State. You'll include information on the amount of shares for the corporation, the incorporating persons and a minimum $50 filing fee. Because of the intricate information required when starting a corporation, it is highly recommended that you seek advice from a business lawyer and accountant. You can find this form or file online at the West Virginia Secretary of State.
Registering your Articles of Incorporation will register your business name, so you do not have to do this separately. You can, however, choose to reserve this business name to secure it before filing. For more information on restrictions and reservations, go to the West Virginia Secretary of State » Name Availability.
LLC:
To register your escort LLC in West Virginia, you'll need to file your Articles of Organization (LLD-1 form) with the West Virginia Secretary of State. The form includes basic information about the members and managers of the LLC, and requires a $100 filing fee. You can find this form and file online at the West Virginia Secretary of State » Business Filings.
Registering your Articles of Organization will register your business name, so you do not have to do this separately. You can, however, choose to reserve this business name to secure it before filing. For more information on restrictions and reservations, go to the West Virginia Secretary of State » Name Availability.
Online registration for all business structures can be filed at Business for West Virginia.
Step six: Register for your federal and West Virginia state taxes
There are a few basic types of taxes small businesses in West Virginia may register for.
- Individual Income Tax: If you're a sole proprietor or LLC, you'll file your business profits/losses in a Schedule EZ form that will go along with your personal income tax 1040 form. For more information go to IRS.gov. More information on personal income taxes in West Virginia can be found at the West Virginia State Tax Department.
- Business Taxes: Certain businesses in West Virginia will have to pay Consumer Sales and Service and Business Franchise taxes. For more information and online filing go the West Virginia State Tax Department.
- Unemployment Insurance: All businesses with employees pay unemployment insurance to safeguard the state's unemployed. More information can be found at the Work Force West Virginia.
- Withholding Taxes: Employers must withhold taxes from employees for their personal income taxes on a federal and state level. More information can be found at the West Virginia Tax Department » Withholding Tax and at the IRS.
- Workers Compensation: If you have employees, you'll have to pay Workers' Compensation. Resources for employers can be found at the West Virginia Offices of the Insurance Commissioner.
- Self-Employment Taxes: If you own and operate your business and are not paid as an employee, you'll need to file your own self-employment taxes for social security and Medicaid. This is particularly true for sole proprietorships, general partnerships and LLCs. You can find this Schedule C / 1040 form and get more information at IRS.gov. Get more information at IRS.gov » Self-Employment Tax.
For more information download a guide to West Virginia Business Taxes (TDS-100) at the West Virginia State Tax Department » Publications.
Step seven: Get necessary licenses and permits
There's no specific "escort license" in West Virginia, and chances are you won't need any other permits to conduct your escort service, but it's a good idea to familiarize yourself with the West Virginia Secretary of State Business and Licensing Department and run your city through the IRS's Permit Me tool and get more information about specific filing from their site.
For more information about registering an escort business in West Virginia, consider the following online destinations:
Find out how to register an escort business in each state of the USA.
Related resources:
Please note: Dating.com is not a legal service, nor are we tax advisors or accountants. We do offer you what we consider our best advice, but if at all in doubt, please consult a professional.
