Doing Business in Fairfax County
Company in the Spotlight
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Business Licenses and Taxes Quick Reference Guide
The following is a abbreviated reference guide to licenses, permits and required taxes in Fairfax County. For more information on these regulations, request or download a copy of Doing Business in Fairfax County.
Licenses/Permits/Regulations | Required Taxes | Motor Vehicle Requirements
Licenses/Permits/Regulations
FC = Fairfax County; VA = Commonwealth of Virginia
| License/Permit/Regulation | Who Must Comply | Whom to Contact |
|---|---|---|
| Air Pollution Control/Hazardous Materials Permits | Facilities emitting gases or particles into the air | FC Dept. of Health, Air Quality Section, 703-246-2411 |
| Facilities with specified air emission units | VA Dept. of Environmental Quality. 703-583-3800 | |
| Facilities using/operating with any hazardous material. |
FC Fire and Rescue Dept. 703-246-4386 |
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| Alcoholic Beverage Licenses | All retail outlets selling alcoholic beverages |
VA ABC Board, 703-313-4432 FC Dept. of Tax Administration 703-222-8234 |
| Building Permits | Those erecting or modifying building structures |
FC Dept. of Public Works and Environmental Services 703-222-0801 |
| Business, Professional and Occupational Licenses (BPOL) | All businesses located or operating in Fairfax County with gross receipts of at least $10,001 for the preceding year |
FC Dept. of Tax Administration 703-222-8234 |
| Business Trusts | Those establishing a business trust in VA | VA State Corporation Commission, 804-371-9733 |
| Certificates of Authority | Corporations doing business in Virginia but incorporated elsewhere | VA State Corporation Commission, 804-371-9733 |
| Child Labor Work Permits | All employers |
VA Dept. of Labor and Industry 804-371-2327 |
| Commercial Waste Disposal Permits | Businesses disposing of their own generated waste; commercial disposal services |
FC Division of Solid Waste 703-631-1179 |
| Contractor Licenses | Practicing electrical, mechanical (HVAC), plumbing and home improvement contractors |
FC Dept. of Public Works and Environmental Services (Licensing Section) 703-324-1877; VA Dept. of Professional and Occupational Regulation 804-367-8500 |
| Electrical Permits | Those installing or replacing electrical equipment |
FC Dept. of Public Works and Environmental Services 703-222-0801 |
| Employer ID Number | Businesses required to file federal tax documents |
U.S. Internal Revenue Service 800-829-1040 or 800-829-3676 |
| Federal Licenses | Businesses in federally regulated industries | Various agencies |
| Fire Department Inspections | Those erecting or modifying building structures |
FC Fire and Rescue Dept. Fire Prevention Services Branch 703-246-2126 |
| Food Service Permits | All food establishments | FC Dept. of Health, 703-246-2444 |
| Franchise Registration | Franchise businesses operating in Virginia | VA State Corporation Commission, 804-371-9733 |
| Hazardous Materials | Facilities using/operating with any hazardous material (physical, chemical, health or other) | FC Fire and Rescue Dept. Hazardous Materials Services Branch, 703-246-2126 |
| Home Child Care Facility Permits | Persons providing child care at home who are not licensed to provide such care by the State of Virginia |
FC Dept. of Family Services Office for Children 703-324-8100 |
| Home Occupation Permits | Businesses located at residential addresses | FC Dept. of Planning and Zoning, 703-222-1082 |
| Incorporation | Organizations forming corporations in Virginia | VA State Corporation Commission, 804-371-9733 |
| Limited Liability Companies | Those establishing a limited liability company in VA | VA State Corporation Commission, 804-371-9733 |
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| Mechanical Permits | Those installing or replacing mechanical equipment |
FC Dept. of Public Works and Environmental Services 703-222-0801 |
| Non-Residential Use Permits (Non-RUP) | Those building new office buildings or changing the use of building(s) | FC Dept. of Planning and Zoning, 703-222-1082 |
| Partnerships | Those developing a business partnership in Virginia | VA State Corporation Commission, 804-371-9733 |
| Plumbing Permits | Those installing or replacing plumbing equipment |
FC Dept. of Public Works and Environmental Services 703-222-0801 |
| Recycling | Owners of office buildings/complexes with 200+ occupancy; owners of other business properties generating 100+ tons of solid waste/year |
FC Division of Solid Waste Collection and Recycling 703-324-5230 |
| Sole Proprietorships | Sole owners of businesses |
FC Dept. of Tax Administration 703-222-8234 |
| State Occupation/Business Licenses | Occupations and professions that require state license |
Various state agencies 804-786-4718 |
| Taxicab and Solicitors Licenses | Taxicab operators/drivers, precious metal dealers, massage parlor operators, gun dealers and pawnbrokers |
FC Dept. of Telecommunications and Consumer Services 703-324-5966 |
| Trade Name Registration | Businesses operating under a trade or fictitious name |
FC Circuit Court Clerk's Office 703-691-7320 |
| Trademark Registration | Any person who owns/uses a trademark in Virginia | VA State Corporation Commission, 804-371-9051 |
| Unemployment Insurance | Businesses employing one or more persons for 20 or more weeks during a year and other criteria |
VA Employment Commission 804-786-4359; VEC Fairfax Office, 703-803-0000 |
| Wastewater Discharge Permits | Any facility emitting potentially harmful substances through the wastewater system |
FC Dept. of Public Works & Environmental Services 703-550-9740, x252 |
| Workers' Compensation Insurance | Companies with three or more employees | VA Workers' Compensation Commission, 804-367-8600 or 877-664-2566 |
| Miscellaneous Fairfax County Business Licenses | Operators of health spas, commercial swimming pools, auto graveyards, etc. |
FC Dept. of Tax Administration 703-222-8234 |
Required Taxes
FC = Fairfax County; VA = Commonwealth of Virginia
| Required Tax | Who is Required to Pay | Whom to Contact |
|---|---|---|
| Annual Corporate Registration Fee | All incorporated businesses conducting business in Virginia |
VA State Corporation Commission 804-371-9733 |
| Business Personal Property Tax | All businesses in Fairfax County |
FC Dept. of Tax Administration 703-222-8234 |
| Business, Professional and Occupational License Tax (BPOL) | All businesses in Fairfax County with gross receipts of at least $10,001 for the preceding year |
FC Dept. of Tax Administration 703-222-8234 |
| Consumer Utility Tax (local) | All commercial operators utilizing telephone, gas and/or electricity |
FC Dept. of Tax Administration 703-222-8234 |
| Corporate Income Tax | All corporations in Virginia | VA Dept. of Taxation, 804-367-8036 |
| Employer Withholding | Employers with one or more employees | U.S. Internal Revenue Service, 800-TAX-1040; VA Dept. of Taxation, 804-367-8037 |
| Limited Liability Companies | Limited liability companies operating in Virginia | VA Dept. of Taxation, 804-367-8037 |
| Partnerships | Partners operating in Virginia | VA Dept. of Taxation, 804-367-8037 |
| Real Property Tax | Real property owners | FC Dept. of Tax Administration, 703-222-8234 |
| Sales and Use Tax | Businesses and individuals making certain purchases | VA Dept. of Taxation, 804-367-8037 |
| Sole Proprietorships | Sole proprietors operating in Virginia | VA Dept. of Taxation, 804-367-8037 |
| Unemployment Insurance Taxes | Business employing one or more persons for 20 or more weeks during a calendar year, or if they pay wages of $1,500 or more during a calendar quarter. |
VA Employment Commission, 804-786-1485 U.S. Internal Revenue Service, 800-TAX-1040 |
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Utility Consumption Tax |
All commercial operations using gas and electricity |
VA State Corporation Commission 804-371-9480 |
Motor Vehicle Requirements
Requirement |
Who is required to comply |
Whom to contact |
|---|---|---|
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Emissions Inspections |
Vehicles housed in Fairfax County |
VA Dept. of Environmental Quality 703-583-3900 |
| Personal Property Tax | Owners of motor vehicles or boats | FC Dept. of Tax Administration, 703-222-8234 |
| Registration | Vehicles housed in Virginia | VA Department of Motor Vehicles, 866-968-5436 |
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Safety Inspections |
Vehicles housed in Fairfax County | VA State Police, 703-323-4549 |
