Permits & Regulations

Henrico County takes pride in its ability to save new and expanding companies time and money by providing them with the capability to have any necessary approvals expedited.  Henrico County is similar to the other localities in Virginia in that similar permits and regulations are required.  Whether starting with a piece of raw land, building, new or revising an existing structure, or simply occupying an existing structure, the following is a sample of the processes required.

REQUIRED PERMITS:

RAW LAND:

It is assumed for informational purposes that the selected acreage is not properly zoned for the proposed use.  That being the case, the following permits and regualtions will be required: 

1. REZONING REQUEST (Public Hearing)
2. PLAN OF DEVELOPMENT (POD) for new structure (Public Hearing)
   •   Engineered site plan
   •   Erosion and sedinent control agreement
   •   Water and sewer agreement
3. BUILDING PERMIT
   •   Submit engineering (POD) and detailed architectural drawings
   •   Approved after POD approval
   •   Structural, electrical, plumbing inspections
   •   Sign permits
   •   Occupancy permit

RAW LAND (Properly zoned)

Follow steps 2 and 3 above.

EXISTING STRUCTURE (Occupied as is)

1. Business license and/or change of occupancy permit
2. Sign permit
3. If existing building is being purchased and was previously approved by a POD, the new owner must agree to abide by the conditions of the POD approval.  (Public Hearing)
4. New water and sewer permits

Virtually all businesses must submit a business license application before commencing operations in Henrico County.  However, if the gross recepts of the business are $100,000 or less, a license application is required to be filed, but NO taxes shall be due or paid on the first $100,000 of gross receipts.  Licenses expire December 31 of each year and must be renewed annually.

BUSINESS LICENSE TAX DETAILED INFORMATION
EXAMPLES OF BUSINESS LICENSE TAX RATES FOLLOW:

• Retail Merchants
• Business and Miscellaneous Services (e.g., Accountant, Business Management, Paralegal)
• Personal Services (e.g. Advertising, Barber Shop, Caterer, Nursing Assistant)
• Professional Services (e.g. Architect, Engineer, Optometrist, Physician, Surveyor)
• Scientific Research and Development
• Other Money Lenders
• Hotels and Motels

Tax rate for the above business types:  $0.20 per $100 of gross receipts exceeding $100,000 or $30 whichever is greater.

WHOLESALE MERCHANTS:

     The Business License Tax rate for wholesale merchants is based on the gross purchases over $100,000.  The variable rate schedule listed below is relevant to the gross purchases exceeding $100,000

          $25 minimum tax on purchases between $1 and $10,000;
          $0.20 per each $100 purchase between $10,001 and $5,000,000;
          $0.15 per each $100 purchase between $5,000,001 and $15,000,000;
          $0.10 per each $100 purchase between $15,000,001 and $25,000,000;
          $0.05 per each $100 purchase between $25,000,001 and $50,000,000;
          $0.025 per each $100 purchase between $50,000,001 and $100,000,000;
          and $0.0125 per each $100 purchase in excess of $100,000,001.

CONTRACTORS, ELECTRICAL CONTRACTORS, PLUMBERS, AND STEAMFITTERS:

     (1)  $0.15 per $100 of the gross receipts derived from all contracts accepted on a basis other than fee which exceed $100,000 or $30, whichever is greater; or if the gross receipts of the business are $100,000, or less, an application shall be required to be filed, but no tax shall be due or paid.
     (2)  $1.50 per $100 of all fees derived from contracts accepted on a fee basis which exceed $100,000, or $30, whichever is greater; or if the gross receipts of the business are $100,000, or less, an application shall be required to be filed, but no tax shall be due or paid.