Operating A Business In Salem
A Guide to Tax and License Requirements
Apply for a Certificate of Occupancy
File a request for a Certificate of Occupancy with the Zoning Administrator who checks the proposed use with the zoning ordinance. If it is in compliance, the Community Inspections Section makes arrangements for the on-site inspection by appropriate City agencies. The inspection for a Certificate of Occupancy requires an average of 7 to 10 days. For information contact:
Zoning Office
114 North Broad Street
Salem, VA 24153
(540) 375-3036
In-Home Business
If you use your residence as the location of your business, you will need to procure a Home Occupation Permit from the Department of Planning & Development. For information contact:
Department of Planning & Development
114 North Broad Street
Salem, VA 24153
(540) 375-3007
Register a Business or Trade Name
The Code of Virginia requires all businesses to register their business or trade name with the Clerk of the Circuit Court. For information contact:
Clerk of the Circuit Court
Salem Courthouse
2 East Calhoun Street
Salem, VA 24153
(540) 375-3067
Business License Tax
The Commissioner of the Revenue assesses a privilege license tax on all businesses in Salem. The license tax is an annual tax based on gross receipts. New businesses must obtain a license before beginning business in Salem. Information can be obtained in the Commissioner's Office. For information contact:
Commissioner of the Revenue
114 North Broad Street
Salem, VA 24153
(540) 375-3019
Business Personal Property
Salem levies a tax on tangible business property employed in a trade or business. The assessment is based on acquisition date and original cost. Each business is required to file an itemized list of furniture, fixtures, machinery, and tools annually. Vehicle taxes are prorated and must be reported within 30 days of purchase. For information contact:
Commissioner of the Revenue
114 North Broad Street
Salem, VA 24153
(540) 375-3019
Fax (540) 375-3048
Admission Tax
Any business that charges for admission is subject to Admission Tax. For information contact:
Commissioner of the Revenue
114 North Broad Street
Salem, VA 24153
(540) 375-3019
Fax (540) 375-3048
Meals and Lodging Tax
Every person, firm, corporation, etc engaging in the business of selling prepared food or renting rooms overnight will need to apply to:
Director of Finance
City of Salem
PO Box 869
Salem, VA24153
(540) 375-3061
Light and Water Connections
For information contact:
Utility Collections
114 North Broad Street
Salem, VA 24153
(540) 375-3021
Register A Corporation
All corporations conducting business in the State of Virginia must register with the State Corporation Commission. To register contact:
State Corporation Commission
http://http://www.scc.virginia.gov/
Box 1197 Richmond, VA 23219
(804) 371-9733
Partnership and Corporation Income Tax
For information on Partnership and Corporate income and employee's income tax withholding contact:
Department of Taxation, District Office
3033 Peters Creek Road
Roanoke, VA 24019
(540) 562-3510
Virginia Unemployment Tax
Virginia levies a tax on employees' wages. For additional information contact:
Virginia Employment Commission
1202 Franklin Road
Roanoke, VA 24014
(540) 982-7151
Retail Sales and Use Tax
Every individual, partnership, corporation, etc., engaging in retail sales in Virginia, must register with the Department of Taxation, PO Box 1103, Richmond, VA 23218 to receive a Certificate of Registration. For additional information contact:
Department of Taxation, District Office
3033 Peters Creek Road
Roanoke, VA 24019
(540) 562-3510
Virginia Individual Income Tax
The Commissioner of the Revenue provides assistance to taxpayers in filing state income tax returns. For information contact:
Commissioner of the Revenue
114 North Broad Street
Salem, VA 24153
(540) 375-3019
Fax (540) 375-3048
Workers' Compensation
Any employer with 3 or more employees needs to contact the Industrial Commission on how to pay workers' compensation. For information contact:
Industrial Commission of Virginia
PO Box 1794
Richmond, VA 23214
(844) 786-3618
Environmental Health Services
Restaurant or food service companies will need to check with Environmental Health Services for applications for health permits
Environmental Health Services
227 S. Pollard Street
Vinton, VA 24179
Child and Adult Care
If you provide care for five or fewer children in your home or provide adult care services you must obtain a Home Occupation Permit from the Department of Planning & Development
Alcohol Beverage License
The Alcohol Beverage Commission issues licenses for the manufacture or sales of alcohol. For information contact:
Alcoholic Beverage Control Department
http://www.abc.state.va.us/
3023 Peters Creek Road
Roanoke, VA 24019
(540) 562-3535
Contractors
All contractors and owner developers who engage in jobs of more than $1000 and up to $7500 per contract must be registered as a State Contractor. Contractors engaged in jobs of $7500 to $70,000 per job and/or an annual volume $300,000 or more, must be State Registered as a Class "B" contractor. With jobs of more than $70,000 per job and/or an annual volume $300,000 or more, must be State Registered as a Class "A" contractor. All owner/developers must have a Class "A" license when undertaking to improve land. For information contact:
State Board of Contractors
2 South Ninth Street
Richmond, VA 23219
(804) 367-8511
Federal Employer Identification Number
Every employer is required to have a Federal Employer identification number. For information contact:
Internal Revenue Service
Taxpayer Services Representative
6th Floor Poff Building
210 Franklin Road
Roanoke, VA 24007
1(800) 829-3676
Employee Income Taxes, Unemployment Tax, Individual, Partnership and Corporate Taxes
For information contact:
Internal Revenue Service
Taxpayer Services Representative
6th Floor Poff Building
210 Franklin Road
Roanoke, VA 24007
1(800) 829-3676
Prepared by the Commissioner of the Revenue's Office
