Hotel / Motel Permits & Licenses in Norfolk, VA

Comply with Virginia Uniform Statewide Building Code (USBC). Hotels classified as Group R-1 occupancy.

**Required before opening**. Verifies compliance with building, fire, zoning codes. Example: Virginia Beach Code Sec. 25-8.

**Required for ALL hotels/motels**. Must verify property is zoned C-3, C-4, or hotel overlay district. Site plan approval often required. Example: Arlington County Code Sec. 4.5.2.B.

**Required in ALL Virginia localities** for hotels/motels. Fee based on room nights sold or gross receipts. Check specific city/county treasurer or commissioner of revenue website (e.g., fairfaxcounty.gov/taxes, richmondgov.com/finance).

Required for all LLCs; online filing available. Annual registration fee of $50 due May 1 each year (separate requirement below).

Applies to all LLCs in good standing; failure to pay leads to automatic termination after 40 days late.

Required if business uses any name other than exact LLC name on file; published in newspaper. Renews every 10 years for $10.

Mandatory for all hotels/motels offering transient lodging; issued by local health department under VDH oversight. Inspections required.

**Required for ALL hotels/motels** (R-1 occupancy). Sprinklers, fire alarms, exits, assembly areas inspected. Comply with USBC Fire Protection Appendix.

Size, lighting, setback restrictions vary. Hotels often get variances for larger signage.

**Required for ALL hotels/motels** in Virginia. Covers bedding, linens, sanitation, water quality, pest control. Administered by Virginia Dept. of Health local offices.

Hotels must collect and remit state sales tax (5.3%) + local hotel taxes; applies to most businesses with nexus.

Required posters include minimum wage, workers' comp, anti-discrimination; specific to hotels with staff.

Hotels and motels must collect and remit Virginia Sales and Use Tax on room rentals. The state rate is 5.3%, plus any applicable local rates (e.g., Northern Virginia has additional 1% and 1% local taxes). Registration required via the Virginia Tax Portal (VTA).

Required for all employers with employees in Virginia. Hotels/motels must withhold state income tax from employee wages. Registration is done through the Virginia Tax Portal (VTA).

All employers with one or more employees must register with VEC. New employers pay a standard tax rate of 2.5% on first $8,000 of each employee’s wages (as of 2024).

Virginia repealed its corporate income tax and franchise tax effective January 1, 2021. It was replaced by the Commercial Activity Tax (CAT), but CAT was **not implemented**. As of 2024, Virginia does **not** impose a franchise or gross receipts tax on LLCs. LLCs taxed as pass-through entities pay no entity-level income tax; income flows to members who report on personal returns.

LLCs with Virginia-source income must file Form 763/763-S if they elect to pay the 6.0% PTE tax, which allows owners to claim a credit on their personal returns. Optional election to mitigate federal deduction limits under IRC §199A. Non-electing entities have no entity-level tax obligation.

All localities in Virginia impose a BPOL tax on businesses operating within their jurisdiction. Hotels are typically classified under 'Lodging' or 'Hotel/Motel' category. Rates vary significantly by locality. Must register with the local Commissioner of the Revenue or Treasurer.

6% tax on gross receipts from room rentals in establishments with 5 or more sleeping units. Must register via Virginia Tax Portal (VTA). Collected in addition to state and local sales taxes. Some localities may impose additional tourism taxes (e.g., Virginia Beach, Arlington).

Many localities in Virginia (e.g., Fairfax, Arlington, Virginia Beach) impose an additional local accommodation tax on top of state tourism tax. Rates vary (typically 1–5%). Registration usually handled through the state Virginia Tax Portal (VTA) or local tax office.

Required in most Virginia localities. Often called a 'Transient Occupancy Tax' or 'Lodging Tax.' Must be collected in addition to state sales and tourism taxes. Registration may be done via Virginia Tax Portal (VTA) or local tax office.

All U.S. employers must complete Form I-9 to verify identity and work authorization for every employee. Must retain for 3 years after hire or 1 year after termination, whichever is later. Subject to ICE audits.

Kari’s Law (2019) and RAY BAUM’S Act require MLTS to allow direct dialing of 911 without prefixes (e.g., "9" for outside line) and provide notification to on-site staff when 911 is dialed. Applies to hotels using internal phone systems.

Required if hotel has central station monitoring. Many localities have false alarm reduction ordinances.

Separate from lodging permit if full-service restaurant or commercial kitchen.

Required for all employers with two or more employees in Virginia. Sole proprietors without employees are exempt. Coverage must be obtained through private insurers or the state fund.

Not mandated by Virginia state law per se, but effectively required through local government licensing and transient occupancy permit processes. Strongly enforced in practice for hotels/motels.

Required for all business-owned vehicles. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $20,000 property damage. Applies to shuttle vans, service vehicles, etc.

Required for all ABC licensees in Virginia. Coverage must include liquor liability; often bundled with general liability. Not required if no alcohol is served.

A surety bond may be required by the Virginia Department of Taxation if the business has a history of non-compliance or is deemed high-risk. Most compliant new businesses may post a cash deposit instead. Bond amount typically equals estimated quarterly tax liability.

Not legally required for hotels/motels in Virginia. May be required by third parties (e.g., contracts with event planners). Regulated for licensed professionals (e.g., architects), but not for general hotel operations.

Not mandated by Virginia law. However, if hotel sells physical goods (e.g., retail items, snacks), general liability insurance typically covers product claims. No separate legal mandate exists.

Required for LLCs with employees or that file employment, excise, or alcohol/tobacco/firearms taxes. Sole proprietors without employees may use SSN, but LLCs often need EIN regardless for banking and vendor purposes.

Single-member LLCs are disregarded entities taxed as sole proprietorships; multi-member LLCs taxed as partnerships unless elected otherwise. Profits pass through to owners’ personal tax returns (Form 1040 with Schedule C or K-1). Must file Form 1065 if multi-member (informational return).

Hotels must comply with general industry standards (29 CFR 1910), including hazard communication, emergency action plans, bloodborne pathogens (if cleaning staff handle sharps), and injury reporting. Required to post OSHA Form 300A annually if over 10 employees or in certain industries.

Applies to all public accommodations, including hotels. Requires accessible guest rooms, entrances, restrooms, signage, and reservation systems. Minimum number of accessible rooms based on total rooms (ADA Standards for Accessible Design). Must comply with 28 CFR Part 36.

Applies to any rental property built before 1978. Hotel owners must provide EPA-approved lead disclosure form and pamphlet ("Protect Your Family From Lead in Your Home") to guests at booking or check-in. Applies even to short-term stays under some interpretations, though enforcement typically targets longer rentals. Caution advised.

Hotels must ensure all advertising (online, brochures, websites) is truthful and not misleading (e.g., "bait-and-switch" pricing, false claims about amenities, location, or availability). Must disclose material connections (e.g., paid reviews). Applies under FTC Act §5. Online reservation systems must clearly disclose total costs including fees and taxes.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies to housekeeping, front desk, maintenance, and management staff. Tip credit rules apply if employees receive tips (e.g., bellhops). Recordkeeping required for all employees.

Requires eligible employees (12 months, 1,250 hours) to be granted up to 12 weeks of unpaid, job-protected leave for qualifying medical/family reasons. Hotels meeting employee threshold must post notice and comply with certification procedures.