Take the following steps when closing a business.

• Cancellation, Dissolution or Termination of the Business
  Notification to the State Corporation Commission, regarding cancellation, dissolution or termination of the business, as well as the release of the assumed or fictitious name of the business or businesses.
• Tax Information on Closing a Business
  Notification to the Virginia Department of Taxation, "registration", Form R-3.
• Plant Closings and Mass Layoffs
  Notification to the Virginia Employment Commission regarding plant closings and mass layoffs, and Worker Adjustment and Retraining Notification (WARN).

• Trade Name
  Regarding assumed, fictitious or trade name, notify the Clerk of local circuit court.
• Notify City/County Commissioner of Revenue
  Contact your Local Tax Official or Commissioner of Revenue about the change in status of your business.
• Licenses and Permits
  Generally, businesses should contact any licensing and permitting agencies regulating their activities, such as any of the state regulatory boards at the Department of Professional and Occupational Regulation (DPOR).