Insurance Companies, which by state law are exempt from Business and Occupation Tax. You must renew your license by July 1 of each year. The license is issued for a maximum term of one year, expiring June 30 th.
For Additional Details: see Codified Ordinances of the City of Wheeling, Part 7, Chapter 1, Article 701. 
You will then pay for your City of Wheeling Business License and register for the B&O tax.
Return signed license inspection sheet- Once your business has passed the inspection, you must bring the signed New Business License Assessment Sheet back to the City Finance Office (Room 115). If you are opening up an establishment that will be selling alcohol, you must talk with the Police Department at (304)-234-3708 as well. An additional inspection must be scheduled with the Health Department at (304) 234-3682, Water Department (304) 234-3849 and Water Pollution Control Department (304) 234-3874 if you are selling food. 
At this time, the city building inspector, electric inspector, and fire inspector will inspect the business. License check inspections occur every Thursday morning.
Inspection of Business- Every new business that occupies space within the city of Wheeling must be inspected. You can do this by visiting Room 115 of the City County Building. Signing up for Inspection- Once zoning approval is obtained, you must schedule an Inspection of the business. The Zoning Department is located in Room 305 of the City County Building. Zoning approval is required for most types of businesses. Zoning Approval - Once you have the New Business License Assessment Sheet, you will need to obtain Zoning Approval. Stop by Room 115 of the City County Building to obtain the form. New Business License Assessment Sheet - This is the first step in obtaining a City of Wheeling Business License. The following information will guide you through the process of obtaining a city license. A State of West Virginia license is also required. All persons engaged in business activity within the City of Wheeling need to be licensed and/or registered to pay Business & Occupation (B&O) taxes to the city. The payment in full of the proper fee, the issuance of a license certificate under the provisions of this Code and the fulfillment of all terms and conditions of such grant shall be conditions precedent to the carrying on of any activity for which a license is required by this Code. (Codified Ordinances of the City of Wheeling 701.04) No person shall carry on any activity hereinafter mentioned in this Code upon which a fee is imposed without payment of such license fee. All persons engaged in the trades, businesses, professions, occupations, activities and privileges contained in this Business Regulation and Taxation Code shall be licensed in accord with the provisions of this Code.
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