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
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
703-324-1780
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
703-392-0900
Commercial Waste Disposal Permits Businesses disposing of their own generated waste; commercial disposal services FC DPWES - Solid Waste Management Program
703-631-1179
Contractor Licenses Practicing electrical, mechanical (HVAC), plumbing and home improvement contractors FC Dept. of Public Works and Environmental Services (Code enforcement) 703-324-1300; 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
703-324-1780
Employer ID Number Businesses required to file federal tax documents U.S. Internal Revenue Service
800-829-4933
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, 703-246-4849
Food Service Permits All food establishments FC Dept. of Health, 703-246-2444
Franchise Registration Franchise businesses operating in Virginia VA State Corporation Commission,
804-371-9051
Hazardous Materials Facilities using/operating with any hazardous material (physical, chemical, health or other) FC Fire and Rescue Dept. - Office of the Fire Marshal, 703-246-4849
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
Mechanical Permits Those installing or replacing mechanical equipment FC Dept. of Public Works and Environmental Services
703-324-1780
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
703-324-1780
Recycling Owners of office buildings/complexes with 200+ occupancy; owners of other business properties generating 100+ tons of solid waste/year FC DPWES - Solid Waste Management Program
703-324-5230
Sole Proprietorships Sole owners of businesses VA State Corporation Commission,
804-371-9733
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 Cable Communications and Consumer Services
703-222-8234
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, 804-205-3603 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, 804-367-8037
Employer Withholding Employers with one or more employees U.S. Internal Revenue Service, 800-829-3676; 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; FC Dept. of Tax Administration, 703-222-8234
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, 800-829-3676

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

Emissions Inspections

Vehicles housed in Fairfax County VA Dept. of Environmental Quality
703-583-3800
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,
804-497-7100

Safety Inspections

Vehicles housed in Fairfax County VA State Police, 703-803-2660