2) State Corporation Registration
General partnership, limited partnership, corporation, business trust, or limited liability company conducting business in Virginia must register with the Virginia State Corporation Commission.
State Corporation Commission
P.O. Box 1197
Richmond, VA 23209
(804) 371-9733
3) Zoning Requirements for a Certificate of Use
Zoning ordinances allows businesses of various kinds to be located in some areas, but not in others. Special use permits are required for certain businesses, and there are many areas in which no businesses of any kind are allowed. A zoning clearance is required of all businesses. If you work out of your residence, you must obtain a home occupation permit.
Building Code and Zoning Services
County of Albemarle
401 McIntire Road
Charlottesville, VA 22902-4596
(434)296-5832
Contractors
All contractors who bid upon or undertake single jobs of $1,000 or more must register with the State Board of Contractors.
Class A- $ 70,001 or More
Class B- $ 7,501 to $ 70,000
Class C- $ 1,000 to $ 7,500
Board of Contractors
3600 West Broad Street
Richmond, VA 23230
(804) 367-8511
Testing: National Assessment Institute
1-800-356-3381
Alcoholic Beverage Importation And Sale
The Virginia Department of Alcoholic Beverage Control exercises a monopoly over the importation and sale of alcoholic beverages other than beer or wine. Licenses are issued for the manufacturer of liquors, the wholesaling of beer or wine, the sale of beer or wine, and the sale at retail of spirits by the drink.
Virginia Department of Alcoholic Beverage Control
900 Natural Resources Drive
Charlottesville, VA 22903
(434) 977-2974
Food Establishments
A food establishment license cannot be issued by the Business license department until a Health Department permit is obtained.
Charlottesville/Albemarle Health Department
1138 Rose Hill Drive
Charlottesville, VA 22903
(434) 972-6269
Internal Revenue Service
Federal Courthouse
255 West Main Street
Charlottesville, VA 22903
Assistance: 1-800-829-1040
Tax Forms: 1-800-829-3676
Employers are required to obtain a Federal Employer Identification Number (EIN). To apply for the number, file Federal form SS-4, which can be obtained from any office of the Internal Revenue Service. Sole proprietors must obtain an EIN if they pay wages on one or more employees or if they file an excise tax return.
Employers are required to withhold Social Security (FICA) taxes from the wages of employees and are liable for the taxed whether or not they have been collected. Employers are required to withhold income tax. The taxes should be filed quarterly on Federal forms #941 and deposited in any authorized bank with coupon #8109.
Individual, partnership, and corporate income taxes must be filed with the Internal Revenue Service. IRS Publication #334, "Tax Guide for Small Businesses", discusses the various federal tax requirements in more detail.
Federal Unemployment tax, also known as FUTA, is assessed on the employer only. An annual tax return, form #940, must be filed by January 31st. Quarterly deposits can be made to any authorized bank using coupon #8109.
Any employer who has three or more employees is required to furnish Worker's Compensation Insurance at no cost to the employees. The insurance may be purchased through private insurance companies or the employer can apply to the Worker's Compensation Commission to be self-insured.
Virginia Worker's Compensation Commission
1000 DMV Drive
Richmond, VA 23220
(804) 367-8600
click here.
Every hotel, motel, tourist home, or other lodging place that for compensation, furnishes lodging to any person on a transient basis (30 consecutive days or less) must collect the appropriate transient tax. Those entities collecting such tax are required to register with the Director of Finance and file the appropriate returns on a monthly basis. The tax rate is 5% of the hotel/motel bill.
|
HELPFUL NUMBERS
|
Charlottesville/Albemarle Chamber of Commerce
|
|
Fifth and East Market Streets
|
|
P.O. Box 1564
|
|
Charlottesville, VA 22902
|
|
(434) 295-3141
|
|
|
|
Better Business Bureau of Central Virginia
|
|
Local (434) 971-3707
|
|
Richmond (804) 648-0016
|
|
|
|
Small Business Development Center
|
|
918 Emmett Street North Suite 200
|
|
Charlottesville, VA 22903
|
|
(434) 295-8198
|
|
|
|
Service Corps of Retired Executives (SCORE)
|
|
Chamber of Commerce Center
East Market & Fifth Streets, Suite 200
P.O. Box 865
|
|
Charlottesville, VA 22902
|
|
(434) 295-6712
www.score-494.org
|
|
For more information, please call the Business License Office at (434)296-5852.
VIRGINIA TAXES
FEDERAL TAXES
