General Contractor Permits & Licenses in Norfolk, VA

Employers must register with the VEC and pay state unemployment insurance tax. The tax rate varies based on experience rating. New employers typically pay 2.5% on the first $8,000 of wages per employee annually (as of 2024).

Required for all LLC formation in Virginia. Online filing available.

Virginia LLCs are pass-through entities; income is reported on owners' individual Virginia income tax returns. However, if the LLC elects corporate taxation or is subject to the Virginia Commercial Activity Tax (CAT), separate filing may be required. Most LLCs do not pay entity-level income tax but must file Form 588-C if electing corporate status.

The CAT is imposed on businesses with Virginia gross receipts over $1 million. The tax rate is 2.5% on net income apportioned to Virginia. General contractors may be subject if revenue exceeds threshold. Effective January 1, 2023.

All localities in Virginia impose a BPOL tax on businesses operating within their jurisdiction. General contractors are classified under NAICS 236220 or 238910. Registration and payment are handled at the city or county level. Examples: Fairfax County (https://www.fairfaxcounty.gov/taxes/bpol), Richmond (https://www.richmondgov.com/taxes/bpol).

Even single-member LLCs without employees may need an EIN to open a business bank account or register for state taxes. Obtained via IRS Form SS-4 or online.

Every city/county requires a local business/professional license for contractors in addition to state license. See locality-specific sites (e.g., Fairfax: https://www.fairfaxcounty.gov/taxes/business/business-professional-occupational-license; Arlington: https://www.arlingtonva.us/Government/Departments/Finance/Property-Administration/Business-License)

Fairfax County Code § 4-1-1 et seq. Requires state Class A/B license plus local registration.

Required for site-specific zoning approval. Home occupation permit if operating from residence (limited to administrative work only).

All Virginia LLCs must pay annual registration fee regardless of activity.

Required for general contractors performing work valued at $1,000+ or any electrical/plumbing/gas fitting. Class A for single-job projects $120,000+ or aggregate annual $750,000+. Requires qualifying individual with 5 years experience, financial statement, net worth $45,000+.

Online business registration required before applying for contractor license. Assigns contractor license number.

Required if selling tangible personal property or certain services. General contractors typically need if passing materials to customers.

Required if LLC uses trade name/DBA different from registered LLC name. Renew every 10 years for $10.

Register for state unemployment insurance tax if paying wages $1,500+ in quarter or employing 1+ workers.

Most employers must withhold VA income tax from employee wages.

General contractors in Virginia are generally required to collect and remit sales tax on materials and equipment used in construction projects. Contractors must register even if acting as a 'reseller' of materials. Registration is done via the Virginia Tax Registration Application (Form R-1).

Required for all employers paying wages to employees in Virginia. Registration is completed using Form R-1 (same as sales tax). Employers must withhold state income tax from employee wages.

While not required for single-member LLCs with no employees, most general contractors obtain an EIN for banking and contractor verification purposes. IRS Form SS-4 is used to apply.

A single-member LLC is disregarded for tax purposes and reports income on Schedule C (Form 1040). Multi-member LLCs are treated as partnerships and file Form 1065. All net income is subject to self-employment tax unless structured otherwise. General contractors must track income and expenses for accurate reporting.

General contractors must provide a workplace free of recognized hazards, comply with OSHA construction standards (29 CFR 1926), train employees on safety procedures, and maintain injury logs (OSHA Form 300 if 11+ employees). Fall protection, scaffolding, and electrical safety are key areas for contractors.

General contractors must ensure physical access to offices or job sites open to clients and digital accessibility of websites (e.g., online contact forms, service descriptions). The "readily achievable" standard applies for small businesses modifying existing facilities.

Required for general contractors disturbing painted surfaces in pre-1978 structures. Firms must be EPA-certified, use certified renovators, follow lead-safe work practices, and provide EPA-approved disclosures and pamphlets (e.g., "Renovate Right"). Applies even if subcontractors perform the work.

The FTC's Home Improvement Rule requires clear contracts, no advance payment before signing, and specific disclosures (e.g., right to cancel within 3 business days for door-to-door sales). Applies to all home improvement contractors, including general contractors. Prohibits deceptive advertising and requires truthful claims about licensing, pricing, and work quality.

Issued by county/city building departments (e.g., Richmond: https://www.richmondgov.com/building).

All localities regulate signs via zoning ordinance.

All employers must verify identity and work authorization using Form I-9. Employers must retain forms for 3 years after hire date or 1 year after employment ends, whichever is later. ICE audits are possible.

General contractors must pay at least federal minimum wage ($7.25/hour) and overtime (1.5x regular rate) for hours over 40/week. Misclassifying workers as independent contractors when they are employees can trigger liability. Construction employees are covered under FLSA.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Posting notice and managing leave properly is required.

General contractors must issue Form 1099-NEC to each unincorporated subcontractor (e.g., sole props, partnerships) paid $600+ annually. Must also file with IRS by January 31. Applies regardless of LLC structure if subcontractor is not a C or S corporation.

All Virginia LLCs must file a biennial report every two years. However, effective July 1, 2021, the filing cycle changed to annual for entities formed on or after that date. Existing LLCs continue on a biennial cycle unless otherwise notified. General Contractors operating as LLCs must comply based on formation date. Confirm cycle via SCC eFile system.

All general contractors in Virginia must be licensed by DPOR. The license is issued to the qualifying individual (Qualified Individual or QI), but the business operates under it. Renewal is biennial and based on the QI’s birth month. Online renewal available via DPOR eLicense system.

Contractors must complete 6 hours of approved continuing education every two years, including 1 hour of business practices and 5 hours of technical or safety training. Courses must be approved by DPOR. The requirement applies to the qualifying individual, not the LLC entity.

LLCs with employees must file Form 941 quarterly to report federal income tax, Social Security, and Medicare withholding. Form 940 (FUTA) is due annually by January 31. Form 941 deadlines are subject to IRS adjustments; always verify with IRS calendar.

Employers must deposit withheld state income tax according to schedule (determined by amount withheld). Monthly filers due by the 15th of the following month. Annual reconciliation Form VA-10 required by January 31. Also file Form G-1001 annually if applicable.

General contractors may be liable for sales tax on materials sold or installed. Filing frequency determined by Virginia Department of Taxation based on average monthly tax liability. Returns due on the 20th of the month following the reporting period.

Virginia law requires all employers with employees to carry workers' compensation insurance. Contractors must file Form C-8 with VWCC annually by June 30 to verify coverage. Failure to file results in automatic assessment of $50 penalty.

Virginia Code § 54.1-1115 requires that the current contractor license certificate be displayed at the principal place of business. Also required to provide license number in advertising.

Employers must display current federal OSHA, EEO, FLSA, and Virginia Minimum Wage posters. Posters must be visible to employees. Virginia requires posting of wage rate and pay schedule. Download from DOL and DOLI websites.

Most Virginia counties and cities require a local business, professional, or occupational license. Fees based on gross receipts. Must be renewed annually. Check with city or county treasurer’s office for specific deadlines and forms.

Required for occupancy certificate issuance.

Confirms zoning, building, fire compliance.

USBC/IFC enforcement locally.

Prohibits construction storage/equipment.

Mandatory for all employers with one or more employees in Virginia, including LLC members who receive wages. Sole proprietors without employees are exempt but may elect coverage. Contractors must report employee count annually.

Not mandated by general state law but required by DPOR as part of licensing. Minimum $500,000 general liability coverage must be maintained. Policy must name the contractor as named insured and list DPOR as certificate holder.

A $10,000 surety bond is required for all Class A, B, and C contractor licenses unless replaced by a $50,000 irrevocable letter of credit or $10,000 cash deposit. Bond protects consumers against violations of the Contractors Licensing Act.

Virginia law requires all motor vehicles operated on public roads to carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, and $20,000 property damage. Applies regardless of business type if vehicles are used commercially.

IRS recommends keeping employment tax records for at least 4 years. Business tax records (e.g., income, expenses) should be kept for 3 years. Records supporting property basis (e.g., equipment, real estate) should be kept for 3 years after disposal. Virginia follows similar guidelines.

Construction businesses with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A annually. Exempt small employers with 10 or fewer employees are not required. Form 300A must be certified and posted even if no incidents occurred.

Self-employed individuals and LLC owners must make estimated tax payments quarterly if they expect to owe $1,000 or more in federal taxes. Due dates are not fixed; if a date falls on a weekend, payment is due the next business day.

Virginia requires estimated tax payments if tax liability exceeds $125. Due dates align with federal schedule except first payment (May 15). Applies to pass-through income from LLC.

Not legally required by Virginia state law or DPOR for general contractors. However, strongly recommended, especially for design-build or high-risk projects. May be contractually required by clients or project owners.

Not a standalone legal requirement in Virginia for general contractors. However, contractors who fabricate or install products (e.g., custom cabinetry) may be exposed to product liability claims. Coverage typically falls under general liability or umbrella policies. No state mandate exists.

Only required if the contractor holds an ABC license to serve or sell alcohol (e.g., at a job site event or model home open house). General contractors not involved in alcohol service are exempt. Liquor liability insurance is not mandated by DPOR for standard contracting work.