The Town of Vienna Welcomes Your Business

This guide is designed to provide prospective business owners and operators with a general overview of the steps necessary to obtain a business license in the Town of Vienna. The policies and procedures for obtaining a business license and for meeting tax obligations are dictated by State and Town codes. We hope you will find this guide helpful. The Town encourages you to call if you have questions or concerns.

Background

A business license is a privilege extended by the Town to those desiring to engage in a commercial enterprise. Persons without a business license may not lawfully engage in business. The license, which is often referred to as a permit or certificate of eligibility, must be renewed annually. A business that meets all qualifications and legal requirements is eligible to obtain a license upon application and payment of the license fees.

New Businesses

New applicants must secure their licenses before commencing their business or they will be subject to penalty and interest.

License fees are generally based on estimated gross receipts and are adjusted in the first year of operation to reflect actual gross receipts at the end of a calendar year. Estimates are permitted until a full calendar year of business has been completed. For more information, please contact:

Town of Vienna
Finance Department
Business License Office
127 Center Street South
Vienna, Virginia 22180
Telephone: (703) 255-6321

Call the Department of Planning and Zoning to find out where in Town your business is permitted. Then you or your Realtor can begin the search for a suitable location. When you have found the property you want, it's a good idea to double check the location with the Town.

How to obtain a Business License

Obtaining a business license in the Town of Vienna is a three step process.

Step 1: Register the Business Entity
A) Registration of a Corporation or a Limited Partnership:

All corporations (foreign and domestic), and limited partnerships conducting business in Virginia must register with the Virginia State Corporation Commission. To become incorporated in Virginia, an organization must file articles of incorporation and amendments with the State Corporation Commission. Procedures for filing can be found in the Code of Virginia Stock Corporation Act, Title 13.1-601 through 13.1-780. For information on registration or incorporation, please contact:

Virginia State Corporation Commission
P.O. Box 1197
Richmond, Virginia 23209
Telephone (800) 552-7945 or (804) 371-9733

B) Registration of a General Partnership or Trade Name:

General partnerships and trade names must be registered with the Clerk of the Court. A small fee is imposed by the Court. For registration information, please contact:

Clerk of the Court
Judicial Center - Third Floor
4110 Chain Bridge Road
Fairfax, Virginia 22030
(703) 246-4100

Step 2: Obtain Zoning Approval

A Certificate of Occupancy Permit is required before any business (home or commercial) begins its operations in Town. A new Certificate of Occupancy is required when there is a change in the use of an existing building, a change in ownership, a change in the location of the business.

If changes are contemplated that require a building permit, than no Certificate of Occupancy will be issued until after said permit has been properly issued and an inspection has been performed by the Town Staff to determine that all required inspections have been performed by Fairfax County. A final inspection shall be performed by the Town Staff to ensure that all construction is in accordance with the approved plans, drawings and building elevations by the various Boards and Commissions of the Town of Vienna.

Home Occupations

Home Occupations are permitted in accordance with the provisions of Sections 18-4 and 18-173 of the Vienna Town Code.

A Home Occupation is defined as any accessory use of a dwelling unit in addition to occupancy. A boarding house, tourist home or principal office of a real estate business shall not be deemed a home occupation. In any residential zone a home occupation is permitted including the use of the home as an office with some restrictions applying.

Applications are available in the Department of Planning and Zoning. A $50.00 processing fee is required. The processing time is generally one to three days. Once the occupancy permit has been approved, the applicant is notified that they can pick it up. This is when you apply for the Town Business License.

Sign Permits

Plans for all exterior modifications, including new signs, must be submitted to the Board of Architectural Review (BAR) for approval. BAR applications are available in the Department of Planning and Zoning and must be accompanied by a $50 filing fee, six copies of all proposed modifications/sign details and one color rendering. A sign permit must also be secured for each sign greater than 1 1/2 square feet. The sign permit fee is $50 per sign. A schedule of filing deadlines and meeting dates is available upon request.

A temporary sign permit can be secured for a banner/sign indicating a one-time event such as "Grand Opening", "Now Open", "Under New Management", and "Going Out Of Business". This permit is valid for 30 days and costs $75.00 ($50 fee and $25 refundable bond). For more information, please contact:

Town of Vienna
Department of Planning & Zoning
127 Center Street South
Vienna, Virginia 22180
(703) 255-6341

Step 3: Apply for Business License

Upon receiving zoning approval, the license candidate may secure a business license application from the Town's business license office or call (703) 255-6321 to obtain an application through the mail. The completed application is to be submitted to the Town's Business License Department. Upon approval, a license will be sent to the business within ten working days.

Renewing the Annually Issued License

Businesses, professions, trades and occupations must file a renewal license application and pay the license tax by March 1st of each year. Most of the Town's license taxes are based on total gross receipts from the preceding business year.

Business Tangible Personal Property Taxes

Fairfax County levies a tax each calendar year on all tangible personal property used in a business, profession, trade, or occupation. Typically, this includes machinery and tools, furniture, equipment and fixtures. On or before May 1 of each year, businesses must report all personal property and/or equipment to the County. For additional information, please contact:

Office of Supervisor of Assessments
12000 Government Center Parkway
Suite 255
Fairfax, Virginia 22035
(703) 222-8234

Vehicle Personal Property Tax

Any person or business owning or holding an automobile, truck, taxicab, trailer, boat, aircraft, semi-trailer, van, recreational vehicle, moped, or motorhome is required to file a tangible personal property tax return to the County on or before May 1 of each year. Tax bills are mailed out in September of each year. Payment is due on or before October 5. For information, please contact Office of Supervisor of Assessments at the above number.

General Tax Information
Taxpayer Identification Number:

All partnerships, corporations, nonprofit organizations, plan administrators, estates and trusts doing business must obtain an Employer Identification Number (EIN) from the Internal Revenue Service to use as a tax payer identification number for state and local tax filing purposes. Sole proprietors must obtain an EIN if they pay wages to one or more employees or if they file an excise tax return. For more information, please contact:

Internal Revenue Service
5205 Leesburg Pike
Baileys Crossroads, Virginia 22041
Telephone (703) 756-6663

Sales and Use Tax:

The sales and use tax rate is five percent. The sales tax is imposed on gross receipts derived from retail sales or leases of taxable personal property unless the sale or lease is exempt from taxation by law. The purchaser is required to pay a use tax when the sales tax is not collected by the merchant, unless the purchase is exempt from taxation by law. For information, please contact:

Virginia Department of Taxation
11166 Main Street
Suite 300
Fairfax, Virginia 22030
Telephone (703) 359-6715

Meals and Lodging Tax:

Businesses whose operations include the preparations and selling of prepared meals or provide lodging are required to submit a monthly meals tax return to The Town of Vienna by the 20th of each month.

Filing Corporate Income Tax:

All foreign and domestic corporations earning income within the State of Virginia must file a corporate income tax return with the State Department of Taxation. Corporate tax returns must be filed with the State Department of Taxation on or before the fifteenth day of the fourth month of the close of a corporation's taxable year. A corporation's taxable year and method of accounting are the same as they would be for federal income tax purposes. Forms may be obtained from the State Income Tax Branch of the Finance Department.

Filing Individual Income Tax:

All sole proprietors and individual partners earning income within the State of Virginia must file an individual income tax return each year with the State Department of Taxation. The State Income Tax Branch of the Finance Department provides assistance to Vienna taxpayers in filing individual state income tax returns. For information, please contact:

Office of Supervisor of Assessments
12000 Government Center Parkway
Suite 255
Fairfax, Virginia 22035

Worker's Compensation Insurance

Worker's compensation insurance provides workers or their dependents compensation if they become disabled or die from accidental injury or occupational disease due to their employment.

Employers are required to carry worker's compensation insurance with a private carrier or maintain a certificate of self insurance issued by the Virginia Industrial Commission if they employ three or more employees regularly in the same business in Virginia. Employers are not permitted to deduct the cost of the insurance from the wages of any employees. For information, please contact:

Claims Manager
Industrial Commission of Virginia
P.O. Box 1794
Richmond, Virginia 23214
Telephone (804) 367-8600

Other Business Information Sources

In finding a suitable location in the Town of Vienna or for further assistance concerning governmental regulations to begin or expand your business, you are invited to contact:

Vienna Regional Chamber of Commerce
513 Maple Avenue West
Vienna, Virginia 22180
Telephone (703) 281-1333

Economic Development Authority
8300 Boone Boulevard
Suite 450
Vienna, Virginia 22182
Telephone (703) 790-0600