Virginia Beach, VA Home Business: Zoning & Home Occupation Permits (2026)

Starting a home-based business in Virginia Beach involves two city touchpoints and, depending on activity, one or more state registrations. First, the Planning Department Zoning Administration issues the Home Occupation Permit (HOP) confirming the proposed use complies with Zoning Ordinance home occupation standards: accessory to the dwelling, conducted by occupants, 25 percent floor-area cap, one non-resident employee maximum, no exterior evidence, no prohibited use categories. The HOP application requires the property address, description of the business activity, anticipated client/employee traffic, hours of operation, and an affidavit that the operator has read and will comply with the ordinance.

Second, the Commissioner of the Revenue issues the business license, typically under the Business, Professional, and Occupational License (BPOL) tax. Businesses with gross receipts under $25,000 pay no tax but still must file; those over that threshold pay a rate set by activity classification. Third, the Virginia Department of Taxation requires sales-tax registration for any retail sales of tangible goods, and the IRS requires an EIN if there are employees. Renewal is annual for the business license through the Commissioner of the Revenue; the HOP generally remains valid as long as the use, operator, and address are unchanged. HOAs in communities with recorded covenants may impose independent architectural or use restrictions.