To register and organize your business in the Commonwealth of Virginia, visit the Virginia State Corporation Commission (SCC). If your company is incorporated in a different state, it must register with the SCC as a “foreign corporation.” You can access Virigina State Forms online.

International companies doing business in the United States must apply for a Federal Employer Identification Number (EIN) on the IRS Web site.

Your business type may also be regulated by the State. The Virginia Department of Professional and Occupational Regulation (DPOR) regulates more than 30 occupations and professions through 19 boards composed of practitioners and citizens appointed by the Governor. Visit DPOR’s website to learn which industry sectors are state-regulated. You’ll be able to download the appropriate forms and register for courses.

If a company is incorporated with the Commonwealth of Virginia and is doing business in Arlington County under a fictitious name, the Company must register the fictitious trade names at the County level. The Arlington County Commissioner of Revenue will register your official trade name. Submit forms online to the Commissioner's Office.

If the company is incorporated with the Commonwealth of Virginia and is doing business in Arlington County under the corporate name, the company DOES NOT have to register the name at the County level.

There are three types of Fictitious Trade Name applications:

1. Individual (Sole Proprietorship)
2. Partnership (General or Limited)
3. Corporation (Corporation and Limited Liability Corporation)

 

The Business License tax (also known as BPOL) is the means through which Arlington-based companies pay for the right to conduct business in the County.

Tip: Apply for your business license and your Certificate of Occupancy (see Step 5) simultaneously.

Business License Tax

The Commissioner of Revenue assesses Arlington County business privilege license taxes on business conducted in Arlington County, including home-based businesses. New businesses must apply for the initial business license prior to opening or conducting business activities. It is unlawful to engage in any business without first obtaining a business license. Applications for renewals of licenses by existing businesses must be filed by March of each year.

Business Tangible Personal Property Tax

Arlington County levies a tax on tangible personal property located in Arlington on January 1 and used in a trade or business. This includes items such as furniture, fixtures, machinery, tools, and programmable computer equipment. Businesses must itemize personal property and/or equipment, supplying the dates of acquisition and original purchase prices. You must file a return by May 1; payment is due by September 5. Business tangible personal property tax is not prorated if you should cease business during the year.

Other Business Taxes

The following taxes are levied on industry specific activities:

• Short-Term Rental Tax - applies to certain rental businesses such as video rental stores
• Transient Occupancy Tax - applies to hotel, motel, or tourist home room or space rentals
• Meals, Food, and Beverage Tax - must be charged by a seller for prepared foods sold in Arlington

You can obtain local tax forms online.

 

A Certificate of Occupancy (CO) is required by Arlington County to ensure the premises for your business comply with applicable laws, County Ordinances, and regulations. No occupancy can take place until a CO is issued. A CO is necessary for new buildings, a change in a nonconforming use, and a change in occupant (including subleases). Generally, only one CO Permit is required for each new project or tenant.

Visit the Department of Community Planning, Housing and Development’s (CPHD) website for more information about the Certificate of Occupancy.

Your business may require a variety of permits issued by Arlington County to operate legally. Arlington County provides detailed information on the necessary required permits and how to acquire permits.

• Commercial Construction Permits – To engage in new commercial construction, interior alterations or additions, companies must follow the guidelines of the submittal process for commercial plans.

Not sure if you need a permit? Find out when a permit is required.

• Inspection Permits - Arlington offers online permitting, which allows customers to obtain permitting information and schedule inspections without visiting the Inspection Services Division or using the Interactive Voice Response (IVR) system. The service is active 24-hours a day, seven days a week.
• Signage Permits - Arlington considers signs a separate and distinct use of the land upon which the signs are placed. Sign permits must be obtained from the Zoning Administrator before any sign or advertising is erected, displayed, replaced or refaced.

If you are a small business, Arlington County has prepared Small Business Permits: Top Tips for Success for small businesses which are moving into new space or renovating their existing location. Their most important tip? Be patient and plan ahead. Construction and build-outs take time and require that you follow all the correct procedures.