Starting a Business Guide

Businesses can be sole proprietorships, partnerships, or corporations depending on the type of business, business goals and personal finances. An attorney, accountant or business counselor who is familiar with your type of business can help you determine your business structure. The structure of your business will determine its proper registration.

The Warrenton Town Council has divided the Town into zoning districts which permit uses by right and by special use permit. As a result of the distinctions in use, prospective businesses should determine if their business is permitted by right in the chosen location before signing a lease or purchasing a building. A Business License Application submitted to the Town's Department of Planning and Community Development is the most accurate way to determine if a specific business is permitted in a particular building or property. There is a $75 fee for Zoning approval of a Business License. Once approved by Zoning,   the application will be released to the Finance Department for issuance of a Town Business License.

If the use is not permitted by right within a specific district, but is listed in the Zoning Ordinance in the special use permit category for the zoning district, the business may apply for a special use permit which is granted by the Town Council. The process requires two separate public hearings, one before the Planning Commission and one before the Town Council, and a work session with the Planning Commission. The Planning Commission meetings are held on the third Wednesday of each month at 7:00 P.M. in the Town Hall Council Chambers (21 Main Street). Following the Planning Commission public hearing, the request will then be introduced during the next scheduled Town Council meeting. The Town Council meetings are held on the second Tuesday of each month at 6:30 PM in the Town Council Chambers. The process will take approximately four months to complete. The non-refundable application fee for a special use permit is $750.00 plus $300 for each additional use and the cost of advertising/property notice.

The Zoning Permit is also used to ensure businesses comply with the Town Zoning Ordinance which governs the physical requirements of the property as well as the uses permitted on the site. The Town's Director of Planning and Community Development, the Building/Fire Official, as well as the Public Works Director will examine the potential site for any needed improvements such as parking, curbs, gutters, sidewalks, lighting and landscaping.

If the building, or any portion thereof, which is being considered for lease or for purchase has been vacant for more than six months, or if the business which will occupy the building differs in use from the previous business which occupied the building, then the space will need to undergo a fire code inspection. The following items will be examined during the inspection: Americans With Disabilities Act Regulations, the number of exits from the building, exit signs, illumination of exit ways, clear walkways, storage of combustible/hazardous material, fire suppression/sprinkler systems, electrical wiring and HVAC systems.

A prospective tenant or buyer of a business space has the opportunity to evaluate the building with the Director of Planning and Community Development and the Building/Fire Official. This a free service of the Town that will identify construction or improvement issues which could be required prior to occupancy by a new business. These construction and improvement issues could require certified plans as well as building permits.

The applicant will be notified within three (5) business days of submitting a business license application whether requirements have been met and if not, what must be done to bring the property into compliance. It is the responsibility of the property owner or lessee to complete the required repairs and alterations to the property. An inspection by the Town of the completed improvements will be necessary before the zoning application can be approved.

Exterior improvements to the property are based on the guidelines set forth in the Zoning Ordinance and any change or waiver of the Ordinance requirements must be granted by the Town Council. Business cannot be conducted on the property until the improvements have been completed or a waiver has been granted.

For further information, contact:

Department of Planning and Community Development
PO Box 341
Warrenton, VA 20188
(540) 347-2405

Building Inspections Office
PO Box 341
Warrenton, VA 20188
(540) 347-2405

Businesses located in the Town of Warrenton are subject to Town, County, State and Federal Taxes. As Warrenton is an incorporated Town, not an independent City, businesses will pay both Town and County Taxes. Described below are some of the state and local business tax requirements. Information about Federal tax requirements is available in the Publication 334, Tax Guide for Small Business which is published by the IRS, (800) 829-1040. 

Business License Tax 

All businesses are required to have a license to conduct business in the Town of Warrenton. Your business’s initial license period is the 1st day of business until the following May 31. Subsequent (ongoing) license periods are June 1 to May 31 of each year. For your convenience, renewal applications are sent to you in January of each year by the Town’s Department of Finance. A new business/contractor is required to pay the business license tax when the application is submitted. The tax rate varies depending on the type of business. Refer to the reverse of the licenseapplication for a listing of business categories and the corresponding tax rates. Most businesses pay a tax based on gross receipts earned in the previous year multiplied by the established tax rate. The renewal applications are due March 1 each year. The tax bill is due June 30 each year.In order for its initial business tax to be calculated, a new business estimates its gross receipts fromthe first day of business until the following May 31. The amount may be adjusted the following year to reflect actual gross receipts for the estimated year. There are special License Taxes for Pistol Dealers and Alcoholic Beverage merchants who hold a valid ABC license. The flat rates, which are due annually, are listed on the reverse side of the Business License Application. The rules regarding the licensing of contractors (all classes) by the Town of Warrenton vary according to type, location and dollar volume. Any contractor or subcontractor applying for or listed asa contractor on a Town of Warrenton building permit must have a valid Town of Warrenton Business License. 
For further information, contact:
Department of Finance
PO Box 341
Warrenton, VA 20188
(540) 347-1101


Meals Tax 

Businesses selling prepared food and beverages are required to register with the Town Finance Department for collection of the Town Meals Tax. The registration form is filed with the business license application. The tax must be collected from customers immediately after the business opens, so it is important to register as soon as possible. Information about the Meals Tax requirements is available from the Town Finance Department, (540) 347-1101. 

Transient Occupancy Tax 

Businesses providing lodging on a short-term basis, a period less than ninety days, are required to register with the Town Finance Department for collection of the Town Transient Occupancy Tax. The registration form is filed with the business license application. The tax must be collected immediately after the business opens, so it is important to register as soon as possible. Information about the Transient Occupancy Tax requirements is available from the Town Finance Department, (540) 347-1101. 

Business Tangible Personal Property Tax 

New businesses in the Town will receive a Business Tangible Personal Property form from the Fauquier County Commissioner of Revenue Office. The tax is levied on property employed in a trade or business, such as furniture, fixtures, machinery and tools. Fauquier County does not prorate personal property tax. If your business opens after the first of the year, you will not pay the tax until the following year. If you do not receive the Business Tangible Personal Property Form by January 1 of the following year after your business opens, please call the Fauquier County Commissioner of Revenue Office. 

For more information regarding the Business Tangible Personal Property Tax, contact:
Commissioner of Revenue
PO Box 149
Warrenton, VA 20188
(540) 422-8150

Vehicle Personal Property Tax Every person or business owning a motor vehicle principally garaged in the Town of Warrenton is required to file a personal property tax return with the Fauquier County Commissioner of Revenue on or before March 15 each year. If vehicles acquire situs within the Town or are transferred to a new owner in the Town after January 1, the deadline for filing a return will be 60 days following the date of such transfer or acquisition of situs in the Town. Information about the Vehicle Personal Tax is available from the Commissioner of Revenue Office, (540) 422-8150. 

Retail Sales and Use Tax 

The State of Virginia collects a retail sales and use tax on gross receipts from retail sales or leases of tangible personal property, unless the retail sales or leases are exempt by law. The use tax applies to tangible personal property uses, consumed or stored in Virginia but purchased out of state that would have other wise been subject to sales tax. For more information regarding the retail sales and use tax, contact: Virginia Department of Taxation Post Office Box 6-L Richmond, VA 23282 (804) 367-2062 

Important Tax Dates

Also, the meals tax and the transient occupancy taxes are due by the 20th of each month following the month of collection to the Town of Warrenton Finance Office. The retail sales tax is due by the 20th of each month following the month of collection to the Virginia Department of Taxation. 

Additional information about state tax requirements is available from the Virginia Department of Taxation, (804) 367-2062. Information about additional local taxes is available from the Town of Warrenton Finance Department, (540) 347-1101, and the Fauquier County Commissioner of Revenue Office, (540) 422-8150.

A sign permit application needs to be submitted to the Zoning Administrator for approval before erecting or altering any sign. The design of the planned signs must conform to the Town Zoning Ordinance provisions for signs in Article 6 of the Zoning Ordinance. It is helpful and will speed the process if you will provide clear drawings and color selections of the planned sign(s) with the application. A building permit may be required for certain types of signs, such as illuminated or monument signs to name a few. Step six explains the building permit requirements.

The Town’s Department of Planning and Community Development will notify the applicant within five (5) business days of submittal of a complete application package whether the sign has been approved, and, if not, what changes are needed to meet the requirements. The fee for a sign permit is $50.00 plus $2 per square foot of sign if no building permit is required or $100 plus $66.30 per sign if a building permit is required.

Businesses Located in the Historic District

In addition to a sign permit, you must obtain a Certificate of Appropriateness from the Architectural Review Board (ARB) if your business is located in the Historic District, before a sign can be erected or altered. The cost for a Certificate of Appropriateness is $25 for administrative applications, $100 for non-residential/non-administrative applications, and $50 for residential/non-administrative applications.

ARB meetings are held every fourth Thursday at 7:00 PM in the Town Hall Council Chambers located at 18 Court Street. In order to allow sufficient time for the Town staff to prepare the information for the Architectural Review Board Members, the applications must be submitted to the Zoning Administrator by the first business day of the month. Please provide a clear drawing with color selections of the planned sign and at least three (3) photographs of the building with the application. The applicant, or a representative, is required to attend the meeting to answer questions the Board Members may have concerning the application. 

The Virginia Department of Health requires permits for many types of businesses, including:

Restaurants
Hotels
Bed and Breakfasts
Day Care/Private School Facility
Summer Camps
Campgrounds
Swimming Pools

The State Board of Health has the duty to protect the public health and to insure that in any place where food is served, in any place or operation which prepares or stores food for distribution to persons of the same business operation or of a related business operation for service to the public, that said food is safely prepared, handled, protected and preserved. Restaurants, temporary vendors, day care centers, campgrounds and summer camps are a partial list of businesses governed by the State Board of Health. For a full list of regulated businesses and to learn more about the requirements for a specific operation, contact:

Fauquier County Health Department
98 Alexandria Pike, Suite 42
Warrenton, VA 20186
(540) 347-6363

An occupant or prospective occupant of a building who would like to make alterations to the structure of the building or to the property must first submit an application signed by the property owner for a building permit to the Town of Warrenton Planning and Community Development Department. Two (2) sets of building plans should be submitted with the application. The applicant will be notified within seven (7) working days as to whether the building plan is approved, and if not, what modifications need to be made to meet the Building Code requirements.

Alterations to an existing building which require a building permit are:

• Work which will involve the removal, addition or relocation of any wall or partition
• Work which will involve the removal or cutting of any structural beam or bearing support;
• Work which will involve the addition, removal or relocation of any parts of the building which affect entry and exit requirements;
• Work which will involve the removal, disturbance, encapsulation or enclosure of any asbestos containing material;
• Additions, alterations, replacement or relocation or plumbing, mechanical or electrical systems of any building or structure; and
• Replacement of Roofing Systems.

Building permits are not needed for ordinary repairs, such as:

• Painting;
• Roofing of areas 50 square feet or less;
• Repairs or replacement of doors, except in fire rated walls;
• Replacement or installation of floor coverings and porch floorings; and
• Repairs to plaster, interior tile work and other wall coverings.

For more information on requirements for building permits or to schedule an inspection on work in progress, contact the Town of Warrenton Building Inspections Office, (540) 347-2405.

Businesses in the Historic District

Building Permit applications submitted for work to the exterior of a building located within the Town’s Historic District, require the owner to apply to the Architectural Review Board (ARB) for a Certificate of Appropriateness. The cost for a Certificate of Appropriateness is $25 for administrative applications, $100 for non-residential/non-administrative applications, and $50 for residential/non-administrative applications.

ARB meetings are held every fourth Thursday at 7:00 PM in the Town Hall Council Chambers located at 21 Main Street. In order to allow sufficient time for the Town staff to prepare the information for the Architectural Review Board Members, the applications must be submitted to the Zoning Administrator by the first business day of the month.

Please provide three (3) photographs of the building and seven (7) sets of architectural plans, site plans, or building plans with the ARB application.The applicant, or a representative, is required to attend the meeting to answer questions the Board Members may have concerning the application.