Business Licenses and Taxes Quick Reference Guide

The following is a abbreviated reference guide to licenses, permits and required taxes in Fairfax County. 

Licenses/Permits/Regulations

FC = Fairfax County; VA = Commonwealth of Virginia

License/Permit/Regulation Who Must Comply Whom to Contact
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
Employer ID Number Businesses required to file federal tax documents U.S. Internal Revenue Service
Federal Licenses Businesses in federally regulated industries Various agencies
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 Occupation Permits Businesses located at residential addresses FC Dept. of Planning and Zoning
Incorporation Organizations forming corporations in Virginia VA State Corporation Commission
Recycling Owners of all office buildings, complexes, business properties FC DPWES - Solid Waste Management Program
State Business Registration Corporations/Limited Liability Companies/Partnerships/Sole Proprietorships operating in Virginia VA State Corporation Commission
State Occupation/Business Licenses Occupations and professions that require state license VA Department of Professional and Occcupational Regulation
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


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
Corporate Income Tax All corporations in Virginia VA Dept. of Taxation
Corporation/Limited Liability Companies/Partnerships/Sole Proprietorships Income Tax All organizations operating in Virginia VA Dept. of Taxation
Employer Withholding Employers with one or more employees U.S. Internal Revenue Service; 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
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