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

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
  Facilities with specified air emission units VA Dept. of Environmental Quality
   Facilities using/operating with any hazardous material. FC Fire and Rescue Department
Alcoholic Beverage Licenses All retail outlets selling alcoholic beverages VA ABC Board
Building Permits Those erecting or modifying building structures FC Dept. of Public Works and Environmental Services
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
Business Trusts Those establishing a business trust in VA VA State Corporation Commission
Certificates of Authority Corporations doing business in Virginia but incorporated elsewhere VA State Corporation Commission
Commercial Waste Disposal Permits Businesses disposing of their own generated waste; commercial disposal services FC DPWES - Solid Waste Management Program
Contractor Licenses Practicing electrical, mechanical (HVAC), plumbing and home improvement contractors FC Dept. of Public Works and Environmental Services;
VA Dept. of Professional and Occupational Regulation
Electrical Permits Those installing or replacing electrical equipment FC Dept. of Public Works and Environmental Services
Employer ID Number Businesses required to file federal tax documents U.S. Internal Revenue Service
Federal Licenses Businesses in federally regulated industries Various agencies
Fire Department Inspections Those erecting or modifying building structures FC Fire and Rescue Dept. - Office of the Fire Marshal
Food Service Permits All food establishments FC Dept. of Health
Franchise Registration Franchise businesses operating in Virginia VA State Corporation Commission
Hazardous Materials Facilities using/operating with any hazardous material (physical, chemical, health or other) FC Fire and Rescue Dept. - Office of the Fire Marshal
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
Home Occupation Permits Businesses located at residential addresses FC Dept. of Planning and Zoning
Incorporation Organizations forming corporations in Virginia VA State Corporation Commission
Limited Liability Companies Those establishing a limited liability company in VA VA State Corporation Commission
Mechanical Permits Those installing or replacing mechanical equipment FC Dept. of Public Works and Environmental Services
Non-Residential Use Permits (Non-RUP) Those building new office buildings or changing the use of building(s) FC Dept. of Planning and Zoning
Partnerships Those developing a business partnership in Virginia VA State Corporation Commission
Plumbing Permits Those installing or replacing plumbing equipment FC Dept. of Public Works and Environmental Services
Recycling Owners of all office buildings, complexes, business properties FC DPWES - Solid Waste Management Program
Sole Proprietorships Sole owners of businesses VA State Corporation Commission
State Occupation/Business Licenses Occupations and professions that require state license Various state agencies
Taxicab and Solicitors Licenses Taxicab operators/drivers, precious metal dealers, massage parlor operators, gun dealers and pawnbrokers FC Dept. of Cable Communications and Consumer Services
Trade Name Registration Businesses operating under a trade or fictitious name FC Circuit Court Clerk's Office
Trademark Registration Any person who owns/uses a trademark in Virginia VA State Corporation Commission
Unemployment Insurance Businesses employing one or more persons for 20 or more weeks during a year and other criteria VA Employment Commission
Wastewater Discharge Permits Any facility emitting potentially harmful substances through the wastewater system FC Dept. of Public Works & Environmental Services
Workers' Compensation Insurance Companies with three or more employees VA Workers' Compensation Commission
Youth Empolyment Permits All employers VA Dept. of Labor and Industry
Miscellaneous Fairfax County Business Licenses Operators of health spas, commercial swimming pools, auto graveyards, etc. FC Dept. of Tax Administration


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
Business Personal Property Tax All businesses in Fairfax County FC Dept. of Tax Administration
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
Consumer Utility Tax (local) All commercial operators utilizing telephone, gas and/or electricity FC Dept. of Tax Administration
Corporate Income Tax All corporations in Virginia VA Dept. of Taxation
Employer Withholding Employers with one or more employees U.S. Internal Revenue Service; VA Dept. of Taxation
Limited Liability Companies Limited liability companies operating in Virginia VA Dept. of Taxation
Partnerships Partners operating in Virginia VA Dept. of Taxation
Real Property Tax Real property owners FC Dept. of Tax Administration
Sales and Use Tax Businesses and individuals making certain purchases VA Dept. of Taxation; FC Dept. of Tax Administration
Sole Proprietorships Sole proprietors operating in Virginia VA Dept. of Taxation
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
U.S. Internal Revenue Service
Utility Consumption Tax All commercial operations using gas and electricity VA State Corporation Commission

Motor Vehicle Requirements

Required Tax Who is Required to Pay Whom to Contact
Emissions Inspections Vehicles housed in Fairfax County VA Dept. of Environmental Quality
Personal Property Tax Owners of motor vehicles or boats FC Dept. of Tax Administration
Registration Vehicles housed in Virginia VA Department of Motor Vehicles
Safety Inspections Vehicles housed in Fairfax County VA State Police