Step 1 Set Up Your Business and Provide Applicable Documents or Information

You will need to provide the start date of your business.

The legal name of a business is the name of the person or entity that owns the business.

• Sole Owner/Sole Proprietorship = legal name of the individual
• Partnership = name given in the partnership agreement 
• Corporation/LLC/Business Trust = name that is registered with the State Corporation Commission

A fictitious or assumed name is a name that a person (individual or business entity) uses instead of the person's legal name. Businesses must register or file their fictitious name to prevent customer confusion between two local businesses that use the same name and to provide the name and contact information of the owner. Per the Code of Virginia, no person, partnership, limited liability company or corporation can conduct or transact business under any assumed or fictitious name unless it signs and acknowledges a certificate setting forth the name under which the business is to be conducted or transaction, with the respective post office and residence addresses, and files the certificate with the Virginia State Corporation Commission (www.scc.virginia.gov).

Types of businesses entities:

• Corporation or LLC (Limited Liability Company):
  • File with State Corporation Commission online at (paper forms) www.scc.virginia.gov/clk/formfee.aspx or (online filing) https://cis.scc.virginia.gov or at (804) 371-9733. 
  • Obtain a Federal Employer ID number (EIN) from the IRS at www.irs.gov or (800) 829-4933.  (EIN is free & immediate thru www.irs.gov / be aware of paid filing services that will charge you a fee and have similarly-named websites/URLs.)
• Individual or Sole Proprietorship:
  • If not using your legal name for the business, file Fictitious Name Certificate with the Virginia State Corporation Commission (www.scc.virginia.gov). 
  • Provide proof of citizenship, such as a copy of your valid Virginia driver's license or other proof of legal residence in the US. 
  • May want to obtain a Federal Employer ID number (EIN) from the IRS at www.irs.gov or (800) 829-4933.  (EIN is free & immediate thru www.irs.gov / be aware of paid filing services that will charge you a fee and have similarly-named websites/URLs.)
• Partnership: 
  • Provide Partnership Agreement Certificate with seal stamped on it. Form available from State Corporation Commission at (paper forms) www.scc.virginia.gov/clk/formfee.aspx or (online filing) https://cis.scc.virginia.gov or at (804) 371-9733. 
  • Obtain a Federal Employer ID number (EIN) from the IRS at www.irs.gov or (800) 829-4933.  (EIN is free & immediate thru www.irs.gov / be aware of paid filing services that will charge you a fee and have similarly-named websites/URLs.) 
• Foreign Business Entity 
  • A foreign business entity is a business trust, corporation, general partnership, limited liability company or limited partnership that has been incorporated, organized, or formed under the laws of a state or jurisdiction other than Virginia (e.g., West Virginia, Maryland, Delaware etc.). 
  • A "foreign" corporation, limited liability company, business trust, limited partnership or registered limited liability partnership may not transact business in Virginia until it obtains a certificate of authority or certificate of registration from the State Corporation Commission. 
  • When a foreign business entity "registers" with the Commission, it obtains a certificate of authority or registration to transact business in Virginia but remains incorporated, organized or formed under the laws of the foreign jurisdiction after registering in Virginia. 
  • Certain limited business activities, however, are specifically excluded from the definition of "transacting business." 
  • File an application with State Corporation Commission online or obtain additional info at (paper forms) www.scc.virginia.gov/clk/formfee.aspx or (online filing) https://cis.scc.virginia.gov or at (804) 371-9733

ANY CHANGES TO YOUR BUSINESS MUST BE REPORTED TO THE COMMISSIONER OF THE REVENUE. Examples: Entity type change (e.g, from Partnership to a Sole Proprietor); change in trade name; change of Federal Employer Identification Number, etc.

For additional help in setting up your business, you can contact:

Laurel Ridge Small Business Development Center
173 Skirmisher Lane
Middletown VA 22645
1-540-868-7093
www.lfsbdc.org

Step 2 Complete and Submit the Zoning Review Form

Properties are zoned for different uses. A specific use of your property may be disallowed in the zoning ordinances. Before moving ahead, call the Department of Planning and Development's Zoning Division at (540) 665-5651 for a general idea of the zoning rules for your property. If proceeding, complete the Zoning Review Form available on the County's website online or in printable form. If not filing online, the form must be taken to the Zoning Division for approval.

Step 3 Determine which Business Category is Applicable

There are seven basic categories into which businesses fall. Any additions or changes to your category of business must be reported to the Commissioner of the Revenue (e.g., previously wholesaler now retailer & wholesaler; previously provided service by mowing lawns, now constructs retaining walls and builds walkways additionally). Click on one of the business types below to learn the details and find links to forms. 

• Retail
• Food Service
• Contractor
• Service:  Business, Personal, or Repair
• Service:  Professional, Financial, or Real Estate
• Wholesale
• Miscellaneous Categories

Step 4 Provide Estimated Gross Receipts

Tax Rates vary according to business category and are calculated based on Gross Receipts or fixed fees. For a new business, you will need to provide your estimated gross receipts.

Step 4.1 Additional Documents for Contractors Only

A Contractor's Certification of Workers' Compensation Liability (Virginia) must be filed annually and is available on the County's website online or in printable form.

Copy of VA State Contractor's License and Tradesman License (obtainable from www.dpor.virginia.gov)

If you are not subject to licensure/certification as a contractor/subcontractor pursuant to Chapter 54.1 of the Code of Virginia, you will need to provide a signed and notarized Written Statement and Affidavit of Contractor (available on the County's website in printable form).

Step 5 Complete and Submit the Application Form

Application and Invoice for Business License is available on the County's website in online or in printable form.

Step 6 Pay for Business License

•  You must submit your application first in order to pay for your business license.
• Pay online by credit card or check.
• Pay in person at 107 N Kent St, Winchester VA.
• Mail check payable and sent to:
  Frederick County Treasurer
  PO Box 220
  Winchester VA 22604

Step 7 Receive business license and display where it is visible by the public

Step 8 File Renewal Application Online Annually: Due by March 1
              Pay Business License Renewal Fee Annually: Due by April 1