Trustees:  Identify all trustees authorized to act on behalf of the business trust. 

Agent of Process: Determine who will serve as the agent for service of process for the company.

Principal Office:  Determine the location of the principal office at a physical address.

Trust Agreement:  Prepare two original copies of the trust agreement to accompany the application.

Filing:  Complete your application for registration and file with the Secretary of State.

Next Steps:  Complete other state, county and municipal filing requirements before you start business.

The names an addresses of all trustees who are authorized to act on behalf of the business trust must be listed in the application for registration.

Determine who will serve as the agent for service of process -- the person who will receive certified mail on behalf of the corporation in case of a legal action.  The agent may be an individual or a company, and is not required to be in West Virginia.

The agent must be someone you trust to notify you immediately should a legal action be filed against the corporation.  Do not name a person or company which has not consented to act in that capacity.

A business trust is required to provide the address of the principal office.

• A post office box is not acceptable for the physical office -- the street address, city, state and zip code are required.
• If the new trust does not have its own building address at the beginning, the address of the office or home from which business will be conducted may be used.
• Be sure to file an address change if the trust changes this office, so you will be certain to receive all important correspondence.

A business trust is required to prepare and file with the application for registration two executed original copies of the declaration, articles or agreement of trust creating the business trust.  

The signature on this document must be the signature of one of the trustees listed as authorized trustees on the application.

No standard form has been prepared for applying for registration as a business trust.  

• Please prepare your application for registration in a standard document, and include all the information required by WV Code 47-9A-2, as follows:
        (1) The name of the business trust;
        (2) If organized within the state, a statement that it is a West Virginia business trust, or if organized outside the state, the state in which it was organized and the formation date of the business trust;
        (3) The purpose or purposes for which the business trust is organized;
        (4) The address of its principal office;
        (5) The name and address of the person to whom notice of process may be sent;
        (6) The names and addresses of all trustees having authority to act on behalf of the business trust; and
        (7) A statement reflecting the business trust’s consent to and recognition of the application to the business trust of the law of this state with respect to corporations.
  
• Two original applications  with the original signatures of one or more authorized trustees must be filed.  Each signature must be notarized.
• Two original copies of the Agreement must be signed by an authorized trustee and submitted with the filing.
• The fee for filing is $50, plus the prorated share of the annual attorney-in-fact fee ($25 per year) for the month in which the filing is received. See the Fee Schedule for the calculation.
• Submit your filing to the Business Organization's Division with your check payable to the Secretary of State.  See Ordering & Payment for more information.

After you receive your Certificate of Business Trust, there are a few more steps before you start business.

• File a copy of the Certificate of Business Trust, the stamped original copy of the application, and the declaration, articles or agreement with the Clerk of the County Commission of "each county in this state in which its business is or will be conducted or in which it will purchase, acquire, hold, sell, lease, convey, exchange, pledge, mortgage, encumber or otherwise dispose of real or personal property or interests therein." [WV Code 47-9A-2]
• Complete the Business Registration Application for filing with the Department of Tax and Revenue.
  • This form is a combined form which will allow you to obtain your business franchise certificate and complete initial registration to comply with unemployment and worker's compensation requirements.
  • On the first page of the application, the control number entered on the top right corner of the stamped copy of your original certificate of registration must be entered.  This number is used by the Tax Department to confirm the company is registered as a business trust. 
• Determine whether any other state licenses are required for the type of business you do.  Some of the most common licenses and permit requirements are listed for your convenience with links or contact information for the agencies which issue those licenses or permits.  Go to:  Professional & Occupational Licenses or Other Licenses and Permits.  You may need to make inquiries to find other licenses.
• Licenses or registrations to do business may be required at the county or city level, especially in counties where your company has an office or plant location, provides services to customers on-site or conducts direct sales.  Contact the County Commission for county requirements, and the City Clerk for municipal requirements.