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Register your Business in Culpeper!
Small Business Development Center at Culpeper Located at the
Culpeper County Economic Development Center 803 South Main Street
Culpeper, Virginia, 22701
540-727-0638
www.lfsbdc.org
Tools and Resources to Build and Grow Successful Companies
Starting Your Business
Requirements for going into business Business Plan development
License and regulatory information Financial Statements and cash-flow management
Accounting and record keeping Target Markets
Communications and promotions Sales and distribution
Growing Your Business
Business Planning Financing sources and capital formation
Marketing issues and techniques Market research
Strategies for growth and expansion Exporting assistance
Innovation Commercialization And much more
Management Counseling and Training
Professional guidance Experienced insight
Practical solutions Complete confidentiality
Personal referrals to local resources Free one – on – one counseling
Contact: David C. Reardon, Business Counselor Email: [email protected]
The SBDC at Culpeper | 803 South Main Street | Culpeper, VA 22701
PHONE: 540-727-0638 www.lfsbdc.org
The SBDC at Culpeper is funded in part by the U.S. Small Business Administration and Culpeper County
and is hosted by Lord Fairfax Community College.
Table of Contents
Page 1 Flow Chart of Registration Process
Page 2 How to Apply for an EIN
Page 3 - 4 IRS Form SS-4
Page 5 Virginia DPOR Regulated Occupations
Page 6 Culpeper County Business Registration
Page 7 Culpeper County Business Registration Form
Page 8- 9 Culpeper County Return of Business Personal
Property and Machinery & Tools Form
Page 10 Copy of Letter- Office of the County Attorney
Business License Not Required in Culpeper County
Page 11 Town of Culpeper Business Registration
Page 12 Town of Culpeper - Steps for Completing Business
License Application
Page 13 Town of Culpeper – Map
Page 14 Town of Culpeper – Application for Business
License
Page 15 Town of Culpeper – BPOL Fact Sheet
Page 16 - 17 Town of Culpeper – Home Occupation Permit
Application
Page 18 Fictitious Name Definition
Page 19 -20 Fictitious Name Certification Form
REGISTER YOUR NEW BUSINESS IN CULPEPER
Select NameFor NewBusiness
Type of Business EntityCorporation, Partnership,
LLC or Business Trust
Register with IRS forFederal Employer
Identification Number
Do You HaveEmployees?
Register with the Virginia Department
of Taxation
Additional VirginiaLicense
Requirements
County Registration/ Town Business
License Requirements
YES NO
StateCorporationCommissionRegistration
SoleProprietorship
YES NO
Register with theVirginia
Employment Commission
Town of CulpeperPage 11
Culpeper CountyPage 6
VIRGINIA DPOR Page 5
IRS Page 2 1
How to Apply for an EIN
Applying for an EIN is a free service offered by the Internal Revenue Service. Beware of web sites on the internet that
charge for this free service.
If you are a home-care service recipient who has a previously assigned EIN either as a sole proprietor or as a household
employer, do not apply for a new EIN. Use the EIN previously provided. If you cannot locate your EIN for any reason, follow
the instructions on the Misplaced Your EIN? Web page.
Apply Online
The Internet EIN application is the preferred method for customers to apply for and obtain an EIN. Once the application is
completed, the information is validated during the online session, and an EIN is issued immediately. The online application
process is available for all entities whose principal business, office or agency, or legal residence (in the case of an individual), is
located in the United States or U.S. Territories. The principal officer, general partner, grantor, owner, trustor etc. must have a
valid Taxpayer Identification Number (Social Security Number, Employer Identification Number, or Individual Taxpayer
Identification Number) in order to use the online application.
Apply By EIN Toll-Free Telephone Service Taxpayers can obtain an EIN immediately by calling the Business & Specialty Tax Line at (800) 829-4933. The hours of
operation are 7:00 a.m. - 10:00 p.m. local time, Monday through Friday. An assistor takes the information, assigns the EIN, and
provides the number to an authorized individual over the telephone. Note: International applicants must call (267) 941-1099
(Not a toll-free number).
Apply By FAX Taxpayers can FAX the completed Form SS-4 (PDF) application to their state FAX number (see Where to File - Business Forms
and Filing Addresses), after ensuring that the Form SS-4 contains all of the required information. If it is determined that the
entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type. If the taxpayer's fax number is
provided, a fax will be sent back with the EIN within four (4) business days.
Apply By Mail The processing timeframe for an EIN application received by mail is four weeks. Ensure that the Form SS-4 (PDF) contains all
of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate
procedures for the entity type and mailed to the taxpayer. Find out where to mail Form SS-4 on the "Where to File Your Taxes"
(for Form SS-4) page.
Other Important Information
Daily Limit of EINs
Due to a high volume of requests for EINs, the IRS will begin limiting the number of EINs assigned per day to a responsible
party. Effective April 11, 2011, a responsible party will be limited to five (5) EINs in one business day. This limit is in effect
whether you apply online, by phone, fax or mail.
Responsible Party
In order to identify the correct individuals and entities applying for EINs, language changes have been made to the EIN process.
Refer to Responsible Parties and Nominees to learn about these important changes before applying for an EIN.
Third Party Authorization The Third Party Designee section must be completed at the bottom of the Form SS-4. The Form SS-4 must also be signed by the
taxpayer for the third party designee authorization to be valid. The Form SS-4 must be mailed or faxed to the appropriate service
center. A third party designee may call for an EIN; however a faxed Form SS-4, with the taxpayer's signature, is still required.
IRS assistors will take the information over the phone from the third party designee and ask the third party to fax the completed
Form SS-4 to them (to the IRS assistor's attention) at an administrative fax number. After receiving the faxed Form SS-4, the
EIN will be assigned and faxed back to the third party designee, or given over the phone. The third party designee's authority
terminates at the time the EIN is assigned and released to the designee.
Application for Employer Identification Number Form SS-4 EIN
(Rev. January 2010) (For use by employers, corporations, partnerships, trusts, estates, churches,government agencies, Indian tribal entities, certain individuals, and others.)
OMB No. 1545-0003
Department of the TreasuryInternal Revenue Service
Legal name of entity (or individual) for whom the EIN is being requested
1
Executor, administrator, trustee, “care of” name
3
Trade name of business (if different from name on line 1)
2
Mailing address (room, apt., suite no. and street, or P.O. box)
4a
Street address (if different) (Do not enter a P.O. box.)
5a
City, state, and ZIP code (if foreign, see instructions)
4b
City, state, and ZIP code (if foreign, see instructions)
5b
County and state where principal business is located
6
Name of responsible party
7a
Estate (SSN of decedent)
Type of entity (check only one box). Caution. If 8a is “Yes,” see the instructions for the correct box to check.
9a
Partnership
Plan administrator (TIN)
Sole proprietor (SSN)
Farmers’ cooperative
Corporation (enter form number to be filed) ©
Personal service corporation
REMIC
Church or church-controlled organization
National Guard
Trust (TIN of grantor)
Group Exemption Number (GEN) if any ©
Other nonprofit organization (specify) ©
Other (specify) ©
9b
If a corporation, name the state or foreign country(if applicable) where incorporated
Changed type of organization (specify new type) ©
Reason for applying (check only one box)
10
Purchased going business
Started new business (specify type) ©
Hired employees (Check the box and see line 13.)
Created a trust (specify type) ©
Created a pension plan (specify type) ©
Banking purpose (specify purpose) ©
Other (specify) ©
12
11
Closing month of accounting year
Date business started or acquired (month, day, year). See instructions.
15 First date wages or annuities were paid (month, day, year). Note. If applicant is a withholding agent, enter date income will first be paid tononresident alien (month, day, year) ©
Household
Agricultural
13 Highest number of employees expected in the next 12 months (enter -0- if none).
17 Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided.
18 Has the applicant entity shown on line 1 ever applied for and received an EIN? Yes No
Complete this section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of this form.
Designee’s telephone number (include area code)
Date ©
Signature ©
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Form SS-4 (Rev. 1-2010)
Typ
e o
r p
rint
cle
arly
.
Cat. No. 16055N
Foreign country
State
Designee’s fax number (include area code)
© See separate instructions for each line.
( )
( )
© Keep a copy for your records.
Compliance with IRS withholding regulations
SSN, ITIN, or EIN
7b
Other
Applicant’s telephone number (include area code)
Applicant’s fax number (include area code)
( )
( )
Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete.
Name and title (type or print clearly) ©
ThirdPartyDesignee
Designee’s name
Address and ZIP code
Federal government/military Indian tribal governments/enterprises
State/local government
If you expect your employment tax liability to be $1,000or less in a full calendar year and want to file Form 944annually instead of Forms 941 quarterly, check here.(Your employment tax liability generally will be $1,000or less if you expect to pay $4,000 or less in totalwages.) If you do not check this box, you must fileForm 941 for every quarter.
Is this application for a limited liability company (LLC) (or a foreign equivalent)?
No
Yes
8a
If 8a is “Yes,” enter the number ofLLC members ©
8b
If 8a is “Yes,” was the LLC organized in the United States?
8c
No
Yes
14
Check one box that best describes the principal activity of your business.
16 Construction Real estate
Rental & leasing Manufacturing
Transportation & warehousing Finance & insurance
Health care & social assistance Accommodation & food service Other (specify)
Wholesale-agent/broker Wholesale-other
Retail
If “Yes,” write previous EIN here ©
If no employees expected, skip line 14.
Do I Need an EIN?File Form SS-4 if the applicant entity does not already have an EIN but is required to show an EIN on any return, statement,or other document.1 See also the separate instructions for each line on Form SS-4.
IF the applicant... AND... THEN...
Started a new business
Hired (or will hire) employees,including household employees
Opened a bank account
Changed type of organization
Purchased a going business 3
Created a trust
Created a pension plan as aplan administrator 5
Is a foreign person needing anEIN to comply with IRSwithholding regulations
Is administering an estate
Is a withholding agent fortaxes on non-wage incomepaid to an alien (i.e.,individual, corporation, orpartnership, etc.)Is a state or local agency
Is a single-member LLC
Is an S corporation
Does not currently have (nor expect to have)employees
Does not already have an EIN
Needs an EIN for banking purposes only
Either the legal character of the organization or itsownership changed (for example, you incorporate asole proprietorship or form a partnership) 2
Does not already have an EIN
The trust is other than a grantor trust or an IRAtrust 4
Needs an EIN for reporting purposes
Needs an EIN to complete a Form W-8 (other thanForm W-8ECI), avoid withholding on portfolio assets,or claim tax treaty benefits 6
Needs an EIN to report estate income on Form 1041
Is an agent, broker, fiduciary, manager, tenant, orspouse who is required to file Form 1042, AnnualWithholding Tax Return for U.S. Source Income ofForeign Persons
Serves as a tax reporting agent for public assistancerecipients under Rev. Proc. 80-4, 1980-1 C.B. 581 7
Needs an EIN to file Form 8832, ClassificationElection, for filing employment tax returns andexcise tax returns, or for state reporting purposes 8
Needs an EIN to file Form 2553, Election by a SmallBusiness Corporation 9
Complete lines 1, 2, 4a–8a, 8b–c (if applicable), 9a,9b (if applicable), and 10–14 and 16–18.
Complete lines 1, 2, 4a–6, 7a–b (if applicable), 8a,8b–c (if applicable), 9a, 9b (if applicable), 10–18.
Complete lines 1–5b, 7a–b (if applicable), 8a, 8b–c(if applicable), 9a, 9b (if applicable), 10, and 18.
Complete lines 1–18 (as applicable).
Complete lines 1–18 (as applicable).
Complete lines 1–6, 9a, 10–12, 13–17 (if applicable),and 18.
Complete lines 1–5b, 7a–b (SSN or ITIN optional),8a, 8b–c (if applicable), 9a, 9b (if applicable), 10,and 18.
Complete lines 1, 3, 4a–5b, 9a, 10, and 18.
Complete lines 1, 2, 3 (if applicable), 4a–5b, 7a–b (ifapplicable), 8a, 8b–c (if applicable), 9a, 9b (ifapplicable), 10, and 18.
Complete lines 1, 2, 4a–5b, 9a, 10, and 18.
Complete lines 1–18 (as applicable).
Complete lines 1–18 (as applicable).
3 Do not use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock.4 However, grantor trusts that do not file using Optional Method 1 and IRA trusts that are required to file Form 990-T, Exempt Organization Business Income Tax
Return, must have an EIN. For more information on grantor trusts, see the Instructions for Form 1041.5 A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated.6 Entities applying to be a Qualified Intermediary (QI) need a QI-EIN even if they already have an EIN. See Rev. Proc. 2000-12.7 See also Household employer on page 4 of the instructions. Note. State or local agencies may need an EIN for other reasons, for example, hired employees.8 See Disregarded entities on page 4 of the instructions for details on completing Form SS-4 for an LLC.9 An existing corporation that is electing or revoking S corporation status should use its previously-assigned EIN.
Complete lines 1–18 (as applicable).
Form SS-4 (Rev. 1-2010) Page 2
1 For example, a sole proprietorship or self-employed farmer who establishes a qualified retirement plan, or is required to file excise, employment, alcohol,tobacco, or firearms returns, must have an EIN. A partnership, corporation, REMIC (real estate mortgage investment conduit), nonprofit organization(church, club, etc.), or farmers’ cooperative must use an EIN for any tax-related purpose even if the entity does not have employees.
2 However, do not apply for a new EIN if the existing entity only (a) changed its business name, (b) elected on Form 8832 to change the way it is taxed (or iscovered by the default rules), or (c) terminated its partnership status because at least 50% of the total interests in partnership capital and profits were sold orexchanged within a 12-month period. The EIN of the terminated partnership should continue to be used. See Regulations section 301.6109-1(d)(2)(iii).
5
VIRGINIA DEPARTMENT OF PROFESSIONAL AND OCCUPATIONAL REGULATION
The Department of Professional and Occupational Regulation's mission is to protect the health, safety
and welfare of the public by licensing qualified individuals and businesses and enforcing standards of
professional conduct for professions and occupations as designated by statute.
A Commerce and Trade secretariat agency, DPOR regulates more than 30 occupations and professions
through 19 boards composed of practitioners and citizens appointed by the Governor. DPOR licenses or
certifies over 300,000 individuals and businesses ranging from architects and contractors to
cosmetologists and professional wrestlers. GOOGLE- VADPOR for further Licensing Information.
APELSCIDLA
Appraisers (Real Estate)
Architects
Asbestos, Lead, Mold & Home Inspectors
Auctioneers
Barbers
Board for Professional and Occupational Regulation
Body Piercing
Branch Pilots
Cemetery Board
Common Interest Community Manager
Condominiums
Contractors
Cosmetology
Esthetician
Fair Housing
Geology
Hair Braiders
Hearing Aid Specialists
Home Inspectors
Interior Designers
Land Surveyors
Landscape Architects
Nail Technicians
Opticians
Polygraph Examiners
Professional Boxing and Wrestling
Professional Engineers
Professional Soil Scientists
Property Owner's Associations
Real Estate
Surveyor Photogrammetrist
Tattooing
Time-shares
Tradesmen Licensure
Waste Mgt. Facility Operators
Waterworks and Wastewater Works Operators and Onsite Sewage System Professionals
Wax Technicians
Wetland Delineators
6
Culpeper County Commissioner of the Revenue 151 North Main St., Suite 201
Culpeper, Virginia, 22701 540-727-3443
540-727-3472 (Fax) Hours: Monday-Friday
8:30 AM – 4:30 PM
CULPEPER COUNTY REGISTRATIONS
1. Culpeper County Business Registration Form
2. Culpeper County - Return of Business Personal Property
and Machinery & Tools
3. Copy of Letter – Office of the County Attorney – No Business License
Is Required to Operate a Business in Culpeper County.
Prior to Starting Your Business, you should consult with the Planning and Zoning
Office to insure zoning compliance and with the Building Department regarding
any building permit requirements, if applicable.
Other Registration Requirements May Need Completion Depending upon the
Nature of Your Business.
CULPEPER COUNTY COMMISSIONER OF THE REVENUE BUSINESS REGISTRATION FORM
TERRY L. YOWELL, MCR PO BOX 1807
151 N MAIN ST, SUITE 201 CULPEPER VA 22701
PHONE: (540) 727-3443 FAX: (540) 727-3472
To register your business with Culpeper County, please complete and return this form to the Commissioner’s Office.
Please Check One:
( ) New Business ( ) Name Change – Prior Name: ______________________________________________ ( ) Sole Proprietor ( ) Partnership ( ) LLC ( ) Incorporated ( ) Other (explain): ______________________ Business Start Date in Culpeper: Registered Name of Business or Individual Name if Sole Proprietor: _______________________________________________________________________________________ Trade Name: ___________________________________________________________________________
Mailing Address of Business: _______________________________________________________________ Physical Address of Business: _______ (Note--Businesses located in Town of Culpeper, must contact Town Business License Clerk)
Phone Number of Business: ( ) Nature of Business: ____________________________________________ Federal Identification Number: _ Social Security Number, if applicable: ___________________ Contact Person(s) & Phone Number(s): _______
I declare that the foregoing information is true, complete and correct to the best of my knowledge and belief. _____________________________________________ ____________________________ Signature Date
Helpful Websites:
web.culpepercounty.gov www.irs.gov (federal forms & SS-4 form to obtain Tax ID)
www.tax.virginia.gov
www.tax.virginia.gov/taxforms/Business/Registration/R-1.pdf (registration of business name, locations, & tax types)
www.business.virginia.gov
www.scc.virginia.gov
Other County Department Contact Info:
Circuit Court 727-3438 (fictitious name affidavit) Location: 135 W Cameron St Courthouse
Planning & Zoning 727-3404 Location: 302 N Main St Administration Building
Health Department 829-7350 (food preparation and lodging businesses) Location: 640 Laurel St (next to hospital)
Notice to Business Owner: This is NOT an all-inclusive list of requirements for operating a business. The business owner is responsible for complying with all laws and regulations associated with owning and operating a business, notifying the affected offices of any ownership or address change and if the office ceases to operate.
.
For Office Use Only: Date Received: _________________________ Received By: ____________________________ Existing Acct #: _________________________ New Acct #: _____________________________ Effective Year: ___________
CONSENT TO RECEIVE AND RELEASE: I, ___________________________________(business owner) hereby authorize _____________________________ as my agent/representative to receive and release confidential information related to my business account unless and until revoked in writing to the Commissioner of the Revenue.
§
It is a Class 1 Misdemeanor for any person willfully to subscribe a returnwhich he does not believe to be true and correct as to every materialmatter (Code of Virginia 58.1-11).
TO AVOID STATUTORY ASSESSMENTTHIS FORM MUST BE RETURNED
2014
FILE ON OR BEFORE MAY 1
Signature of Taxpayer
Phone Number
Signature of Preparer
Printed Name of Preparer
Phone Number
Date
Email Address
Date
Email address
Printed Name of Taxpayer
DECLARATION BY TAXPAYER: I declare that the foregoing statementsand figures are true, full and correct to the best of my knowledge and belief.
A complete list of all assets employed in your trade or business,
A copy of all Federal Income Tax Return Forms and Schedules, the date acquired and the total original cost.
including Depreciation Form 4562, filed for this business theimmediate past year.Sufficient Evidence to support disposition of assets previouslyreported.
light/heavy equipment, hand/power tools, office machines,business/mobile telephones, books, signs and any other tangibleproperty used in business, including those fully depreciated.
Report below the total capitalizedcost of all machinery and tools
Report below the total originalcost of all computer equipment including mainframe and personalcomputers, PDAs, monitors, CPUs, servers, disk drives, peripheralequipment including, printers, scanners, memory cards, cables andany other tangible property used in business, including those fullydepreciated.
Report below the total original cost of all furniture, trade fixtures,
vehicle cleaning business including those fully depreciated.
manufacturing, mining, processing, reprocessing, radio, televisionbroadcasting, dry cleaning, commercial laundry or motor
in
x 70%=
x 60%=
x 50%=
x 40%=
x 30%=
x 65%=
x 50%=
x 40%=
x 30%=
x 20%=
x 20%=
2016
2015
2014
2013
2016
2015
2014
2013
2012 & Prior
2011 & Prior
2012
x 70%=
x 60%=
x 50%=
x 40%=
x 30%=
x 20%=
2016
2015
2014
2013
2011 & Prior
2012
Phone: (540) 727-3443 Fax: (540) 727-3472
ACCOUNT NUMBER
FEIN/Taxpayer SocialSecurity Number
FEIN/Co-Taxpayer SocialSecurity Number
Business Start DateIn Culpeper
Physical Addressof Property
Nature ofBusiness
Location of Businesson January 1 County Town
YEARACQUIRED % ASSESSED VALUE
YOU MUST INCLUDE THE FOLLOWING WITH YOUR RETURN:
Business CeaseDate in Culpeper
COST YEARACQUIRED % ASSESSED VALUECOST
YEARACQUIRED % ASSESSED VALUECOST
Terry L. Yowell, MCRPO Box 1807, Culpeper, VA 22701-6807
TOTAL
1. BUSINESS FURNITURE, FIXTURES, EQUIPMENT, & TOOLS:
MACHINERY AND TOOLS:3.(USED DIRECTLY)
2. COMPUTER EQUIPMENT:
TOTAL
TOTAL
TO REPORT LEASED PROPERTY SEE REVERSE SIDE
(3)
(2)
(1)
PLEASE READ INSTRUCTIONS (FRONT AND BACK) CAREFULLY BEFORE COMPLETING.
Commissioner of the Revenue
RETURN OF BUSINESS PERSONALPROPERTY AND MACHINERY & TOOLS
CULPEPER COUNTY
§
§
COMMISSIONER OF THE REVENUE
CULPEPER VA 22701-6807PO BOX 1807
List all Tangible Personal Property (except vehicles) leased, rented, borrowed or made available for useas of January 1 (Virginia Code 58.1-3518). Attach separate sheet if more space is required.
This is your Business Personal Property declaration on which you are to file all furniture, fixtures, tools and equipment used in a trade or business. Machinery and Tools used in manufacturing, mining, processing, reprocessing, radio or television broadcasting, dry cleaning, commercial laundry or motor vehicle cleaning business are to be listed and
First take a look at the preprinted ownership information for accuracy. Then follow the instructionsfor each box where applicable. You need to provide a complete list of all property used in your business. The list should include the name of the item, acquisition date and cost (whether fully depreciated or not for federal income tax purposes). In the event there was no cost for acquisition, please provide an estimate of fair market value at the time of acquisition.
If you conducted business as an individual, partnership or corporation, or if you own leasedbusiness equipment in Culpeper County on January 1 of this year, you must complete and return this form.
The form and associated schedules/property lists are due no later than May 1st. If you file late or not at all, by law a 10% penalty will be added to your bill. If you are unable to file by May 1st, you may request a 30 day extension. The request must be in writing to the Commissioner of the Revenue and must be made prior to May 1st.
Since the assessment is based on information and schedule(s) that you provide, an assessment will be made by means of percentage of original cost and/or fair market value. If no information is provided, the Commissioner of the Revenue is required by law to assess property based on the best information available, which will result in a tax bill due. This is called a statutory assessment (VA Code Sec. 58.1-3519).
The use of "SAME AS LAST YEAR", "NO CHANGE", "SEE ATTACHED" or returning a blank form will constitute an invalid filing and may be subject to a late filing penalty. If "ZERO" or "NONE" is listed, an explanation describing how you are able to operate a business without tangible personal property must be provided.
Additional forms, information and assistance are provided by the Commissioner of the Revenue office.You may call (540) 727-3443.
segregated as a separate class (VA Code Sec. 58.1-3507).
4. LEASED PROPERTY:
Name of Owner(Lessor) Address of Owner/Phone Number Start/End Dates
of Lease Description of Item Quoted
FROM LEASE AGREEMENT
Purchase Price
It is a Class 1 Misdemeanor for any person willfully to subscribe a return which he does not believe to be true and correct as to every material matter (Code of Virginia 58.1-11).
What is this form?
What should I do with it?
Am I required to file this form?
When is it due?
What happens if I do nothing?
IMPORTANT PLEASE NOTE:
How can I get help?
CULPEPER COUNTY BUSINESS PERSONAL PROPERTY ANDMACHINERY & TOOLS INSTRUCTIONS
11
Town of Culpeper Town Clerk’s Office
400 South Main St. Suite 105 Culpeper, Virginia 22701
540-829-8240
TOWN OF CULPEPER REGISTRATIONS
1. Instructions – Steps for Completing Business License Application
2. Map of Offices to Visit During the Registration Process
3. Application for Business License
4. BPOL Fact Sheet
5. Home Occupation Permit Application
6. Fictitious Name Definition
7. Fictitious Name Certification
Other registration requirements may need completion depending
upon the nature of your business.
STEPS FOR COMPLETING BUSINESS LICENSE APPLICATION It is suggested that you visit the offices in the order listed.
PART #1: Fill in all information in the top section of the form as accurate and detailed as possible.
This information is needed for each office to appropriately review your application and
provide information specific to the type and location of the business.
Part #2: Step 1: Visit the Planning & Zoning Office first, located on the third floor of the
Municipal Building, 400 South Main Street. The zoning staff will determine if your
chosen location is zoned appropriately for the business you plan to conduct and discuss
various other requirements for sign, building, home occupation, etc. permits. The zoning
administrator’s approval and/or issuance of a permit are required before you can apply
for a building permit from the Culpeper County Building Official. Fees may apply.
Step 2: The Building Official’s Office, located at 302 North Main Street (rear entrance).
The Building Official will review the building code requirements pertaining to the use
category for your business. An inspection of the building or space you plan to occupy
may be required.
Step 3: Go to the Commissioner of the Revenue at 151 North Main Street, for the
county and state tax, withholding, and registration forms.
Step 4: Go to the Circuit Court Clerk’s Office of the Courthouse, (2nd floor) if your
business is not incorporated to file a certificate of fictitious name. This certificate is
required if you will be operating under a name other than your legal name as required by
Section 59.1-69 of the Code of Virginia.
Step 5: If you will be preparing, selling, or serving food, operating a day care facility, or
providing lodging, you may need to obtain a health permit from the Culpeper County Health Department, located on Laurel Street, next to the hospital.
Step 6: Contact the Town Treasurer’s Office, located in the Municipal Building, 400
South Main Street, for information on connecting utilities, cross-connection inspections,
and trash disposal fees.
PART #3: Once you have received written approval from each office for each required step to
operate your business in town, return this application to the Town Clerk’s Office with
your estimated gross receipts figure for each business classification your business
requires. This figure is an estimate and should cover the portion of the current calendar
year your business will be open (i.e., if you open on April 5, your gross receipts should
be for the period of April 5 through December 31 of the current calendar year).
When your application is returned, you will be advised of your appropriate business
license tax classification, tax rate, and cost of your business license(s). In order to
expedite the issuance of your license(s) you may wish to leave a check in payment of the
fees.
NOTICE TO BUSINESS OWNER: This is NOT an all-inclusive list of requirements for operating a business.
The business owner is responsible for complying with all laws and regulations associated with
owning and operating a business, notifying the affected offices of any ownership or address
change and if the office ceases to operate within the town limits.
TOWN OF CULPEPER 400 S. Main Street, Suite 105, Culpeper, VA 22701 540-829-8240 540-829-8249 Fax
APPLICATION FOR BUSINESS LICENSE
PART 1: FOR PERIOD BEGINNING ____________, _____, 2017, AND EXPIRING DECEMBER 31, 2017 (Month) (Day)
( ) Individual ( ) Partnership ( ) *Corporation ( ) *Limited Liability Company *Copy of Certificate Required
_______________________________________ _______________________________________ APPLICANT NAME OR CORPORATION FEDERAL ID NO.
_______________________________________ _______________________________________ BUSINESS TRADE NAME PHYSICAL BUSINESS ADDRESS*
*Change of Address Form is required if business relocates
_______________________________________ _______________________________________ MAILING ADDRESS CITY, STATE AND ZIP CODE
_______________________________________ _______________________________________ TELEPHONE NUMBER EMERGENCY CONTACT NAME & NUMBER
DESCRIPTION OF BUSINESS TO BE CONDUCTED AT ABOVE LOCATION:
_____________________________________________________________________________________
PART 2 Approvals Received: 1. PLANNING/ZONING (400 S Main, Ste 301, 829-8260) Zoning, sign permit, use permit, home occupation, former use….…………. ____________________________________________
2. BUILDING OFFICIAL (302 N Main Street, 727-3405) Mixed/change of use………………………………………………………… ____________________________________________
3. COMMISSIONER OF REVENUE (151 N Main St, 727-3443) State and county tax forms………………………………………………….. ____________________________________________
4. CIRCUIT COURT CLERK (135 W Cameron Street, 727-3438) Assumed name statute per §59.1-69 of State Code…………………………. ____________________________________________
5. COUNTY HEALTH DEPARTMENT (Laurel Street, 829-7350) Health permit (if required)…………………………………………………. ____________________________________________
6. TOWN TREASURER’S OFFICE (400 S Main, Ste 109, 829-8220) Utility service, cross connections, trash disposal……………………………. ____________________________________________
PART 3: TO BE COMPLETED BEFORE RETURNING FORM TO CLERK’S OFFICE FOR PROCESSING
My estimated gross receipts for the category(ies) listed below through December 31 are: (separate figure for each category)
Contracting ($.08/$100) $ ______________________
Retail ($.10/$100) $ ______________________
Fin/Real Est/Prof. Serv. ($.29/$100) $ ______________________
Rep/Pers/Bus./Other Serv. ($.18/$100) $ ______________________
Wholesale ($.04/$100) $ ______________________
Public Service/Utility ($.04/$100) $ ______________________
These figures should be as close as possible to the gross (before expenses) revenue you
expect the business to generate from the date you open through December 31 of the year you open.
OATH: I, the undersigned applicant, do swear (or affirm) that the foregoing figures and statements are true, full and correct to
the best of my knowledge and belief and understand the owner is responsible for notifying the affected offices if the ownership or
address changes or the business is discontinued.
SIGNATURE: _____________________________ TITLE_______________________ DATE _______________
PRINT NAME: _______________________________
15
Business, Professional and Occupational License Tax (BPOL)
The Town requires persons engaged in any business, trade, profession, occupation or calling to apply for a license for each such business. New Businesses:
The following general highlights of our ordinance are provided for your information. A new business which has not been in operation within the corporate limits of Culpeper for one calendar year shall be taxed on estimated gross receipts or purchases of the business between the date of beginning business until a full year of business is completed. The minimum fee is $24. Subsequent years' taxes will be based on the prior year's gross receipts. Renewal of Existing Annual Licenses:
Applications are mailed as soon after January 1st each year as practical. Completed applications are due on or before March 1st. Invoices are mailed upon receipt of the renewal forms from business owners and payment is due on or before May 1st to avoid a 10% penalty.
Business Classifications:
The State's guidelines are used in classifying most businesses in one of the following four major classifications as well as levying tax rates based on the State's maximum rate for each category:
RATE CEILINGS PER $100 OF GROSS RECEIPTS
TOWN STATE
1. CONTRACTOR $.08 $.16
2. RETAIL SALES $.10 $.20
3. FINANCIAL, REAL ESTATE AND PROFESSIONAL SERVICES $.29 $.58
4. REPAIR, PERSONAL, BUSINESS AND OTHER SERVICES $.18 $.36
For businesses engaged in more than one type of activity, additional licenses may be required.
Special Categories:
Additional information should be sought from the Town Clerk's Office for any of the following classifications:
Alcoholic beverage manufacturer, distiller, winery, brewery, bottler and sales
Automobile graveyard and junk dealers
Carnivals, Circuses and sideshows
Flea markets
Non-resident businesses
Dealers in precious metals
Public entertainment, dance halls
Public service corporations
Solicitors
Peddlers and Itinerant Merchants
Photographers
Wholesale Merchants
To contact the Town Clerk's Office: E-Mail: Kim Allen (Town Clerk) [email protected] Ashley R. Corbin (Deputy Clerk) [email protected] Phone: 540-829-8240 Fax: 540-829-8249
18
FICTITIOUS NAME REGISTRATION
The legal name of your business is required on all government forms and applications, including your
application for employer tax IDs, licenses and permits. However, if you want to open shop or sell your
products under a different name, then you have to file a “fictitious name” registration form with your
government agency.
A fictitious name(or assumed name, trade name or DBA name, which is short for “doing business as”) is
a business name that is different from your personal name, the names of your partners or the officially
registered name of your LLC or corporation.
Virginia If business is conducted in Virginia under a name other than the legal business name, an assumed
or fictitious name certificate must be filed in each county or city where business is to be conducted.
In addition, if the entity is a limited partnership, a limited liability company or a corporation, it must
obtain a copy of each fictitious name certificate, attested by the Clerk of the Circuit Court where the
original was filed, and file it with the Clerk of the State Corporation Commission.
Read the Virginia Business Registration Guide for more information on business registration
requirements for all types of legal entities.
FORM CC-1050 (MASTER, PAGE ONE OF TWO) 05/08 VA. CODE § 59.1-69
CERTIFICATE OF ASSUMED OR FICTITIOUS NAME Commonwealth of Virginia
This is to certify that the below named person, partnership, limited liability company or corporation intends to conduct or transact business under an assumed or fictitious name in the [ ] City [ ] County of ........................................................................ .
1. The ASSUMED OR FICTITIOUS NAME of business .......................................................................................................................................................................................................
2. The above business is owned by the following entity type: [ ] SOLE PROPRIETORSHIP (Complete A below) [ ] PARTNERSHIP (Complete B below) [ ] LIMITED LIABILITY COMPANY (Complete C below) [ ] CORPORATION (Complete C below). A. NAME OF OWNER ..............................................................................................................................................................
RESIDENCE ADDRESS ...................................................................................................................................................... POST OFFICE ADDRESS ...................................................................................................................................................
B. NAME OF PARTNERSHIP ................................................................................................................................................. OFFICE ADDRESS .............................................................................................................................................................. POST OFFICE ADDRESS ................................................................................................................................................... (1) Is this a general partnership? [ ] NO [ ] YES. If YES, complete the Statement of Partners on Page Two of Two. (2) Is this a domestic limited partnership? [ ] NO [ ] YES. If YES, a certified copy of this certificate must be filed
with the State Corporation Commission. Va. Code § 59.1-70. (3) Is this a foreign limited partnership? [ ] NO [ ] YES. If YES, indicate the date of the certificate of registration to
transact business in the Commonwealth of Virginia issued by the State Corporation Commission: ..................................................
A certified copy of this certificate must be filed with the State Corporation Commission. Va. Code § 59.1-70. C. NAME OF [ ] CORPORATION [ ] LIMITED LIABILITY COMPANY ..............................................................................................................................................................................................
OFFICE ADDRESS ............................................................................................................................................................ POST OFFICE ADDRESS ................................................................................................................................................. (1) A corporation or limited liability company must file a certified copy of this certificate with the State Corporation
Commission. Va. Code § 59.1-70. (2) Is this a foreign corporation or a foreign limited liability company? [ ] NO [ ] YES. If YES, indicate the date of
the certificate of authority/registration to transact business in the Commonwealth of Virginia issued by the State Corporation Commission: ..........................................
ACKNOWLEDGMENT I certify that the foregoing is true and correct to the best of my knowledge and belief.
Sole Proprietorship ................................................................................. ___________________________________________ NAME OF OWNER SIGNATURE OF OWNER
Partnership ..................................................................................... ___________________________________________ NAME OF GENERAL PARTNER SIGNATURE OF GENERAL PARTNER
Corporation ..................................................................................... ___________________________________________ NAME OF PRESIDENT SIGNATURE OF PRESIDENT Limited Liability Company ..................................................................................... ___________________________________________ NAME OF MEMBER/MANAGER SIGNATURE OF MEMBER/MANAGER
[ ] City [ ] County of .......................................................... State/Commonwealth of ..................................................................
Subscribed and acknowledged before me , this ................. day of ........................................................................., 20 .....................
by ......................................................................................................................................................................................................... NAME TITLE
___________________________________________ [ ] CLERK/DEPUTY CLERK [ ] NOTARY PUBLIC
My commission expires ....................................................... Registration No. .........................................................
CLERK’S OFFICE Filed in the Clerks’ Office of the ................................................................... Circuit Court on ......................................................... DATE
..................................................................................... , Clerk by _____________________________________, Deputy Clerk
STATEMENT OF PARTNERS This is to certify that the below named persons intend to carry on business under an assumed or fictitious name as partners in the [ ] City of [ ] County of .............................................................................................................................................................., and that the following is a list of every person owning the GENERAL PARTNERSHIP set forth on the front of this certificate.
................................................................................................... _________________________________________________ PRINTED NAME (LAST, FIRST, MIDDLE) SIGNATURE
..................................................................................................................................................................................................................... RESIDENCE ADDRESS
[ ] City [ ] County of ............................................................... State/Commonwealth of ..................................................................
Subscribed and acknowledged before me this .................................................... day of ..........., 20 ...........................................
by ................................................................................................................................................................................................................ NAME TITLE
_________________________________________________ [ ] NOTARY PUBLIC [ ] CLERK/DEPUTY CLERK My commission expires ............................................................ Registration No. .................................................................
................................................................................................... _________________________________________________ PRINTED NAME (LAST, FIRST, MIDDLE) SIGNATURE
..................................................................................................................................................................................................................... RESIDENCE ADDRESS
[ ] City [ ] County of ............................................................... State/Commonwealth of ..................................................................
Subscribed and acknowledged before me this ...................................................... day of ........., 20 ............................................
by ................................................................................................................................................................................................................ NAME TITLE
_________________________________________________ [ ] NOTARY PUBLIC [ ] CLERK/DEPUTY CLERK My commission expires ............................................................ Registration No. .................................................................
................................................................................................... _________________________________________________
PRINTED NAME (LAST, FIRST, MIDDLE) SIGNATURE
..................................................................................................................................................................................................................... RESIDENCE ADDRESS
[ ] City [ ] County of ............................................................... State/Commonwealth of ..................................................................
Subscribed and acknowledged before me this ...................................................... day of ........., 20 ............................................
by ................................................................................................................................................................................................................ NAME TITLE
_________________________________________________ [ ] NOTARY PUBLIC [ ] CLERK/DEPUTY CLERK My commission expires ............................................................ Registration No. .................................................................
................................................................................................... _________________________________________________
PRINTED NAME (LAST, FIRST, MIDDLE) SIGNATURE
..................................................................................................................................................................................................................... RESIDENCE ADDRESS
[ ] City [ ] County of ............................................................... State/Commonwealth of ..................................................................
Subscribed and acknowledged before me this ...................................................... day of ........., 20 ............................................
by ................................................................................................................................................................................................................ NAME TITLE
_________________________________________________ [ ] NOTARY PUBLIC [ ] CLERK/DEPUTY CLERK My commission expires ............................................................ Registration No. .................................................................
FORM CC-1050 (MASTER, PAGE TWO OF TWO) 05/08 VA. CODE § 59.1-69