1) Form Your Entity, Tax IDs, and Core Registrations
- ☐ Register the business (LLC/corp/LLP/DBA) with Maryland SDAT via Maryland Business Express. The state’s start-a-business flow also reminds you about the federal beneficial ownership (BOI) report now required for most entities.
- ☐ Get an EIN (IRS) and then file the Maryland Combined Registration (sales & use tax, employer withholding, admissions & amusement, etc.) with the Comptroller.
- ☐ Unemployment insurance (UI): open an employer account in the MD BEACON portal (Department of Labor).
- ☐ Workers’ compensation: secure a policy (or approved self-insurance if eligible) before hiring.
- ☐ New-hire reporting: report each hire to the Maryland State Directory of New Hires within 20 days.
2) Annual Good Standing and Personal Property
- ☐ Mark your calendar: SDAT Annual Report & Business Personal Property Return due April 15 each year (even if you own little or no property).
3) Location and Zoning
- ☐ Confirm the use is allowed at your address (zoning district/tenant-type). In Rockville, consult CPDS and the Zoning Ordinance; for unincorporated county, check DPS/Zoning.
- ☐ Home-based businesses: Rockville and the County regulate HBBEs; County requires registration for “low-impact/major” home occupations. 4) Lease build-out and occupancy (City of Rockville vs. County)
- ☐ Know your permitting authority: Montgomery County DPS does not issue building permits inside the City of Rockville (Rockville permits its own work).
- ☐ Rockville (inside city limits): apply for required building/trade permits (tenant fit-out, electrical, mechanical, plumbing, fire systems) and obtain a Commercial Occupancy Permit before opening.
- ☐ Unincorporated County (outside Rockville/Gaithersburg): obtain DPS building permits and the Use & Occupancy (U&O) Certificate prior to opening.
5) Signs and “Grand Opening”
- ☐ Rockville sign permit required for new/altered exterior signs; temporary “Grand Opening” banners are allowed with a permit (size/time limits).
- ☐ Outside Rockville (unincorporated County): obtain a DPS sign permit for exterior signage (illuminated signs also need electrical permits).
6) City/County Utilities & FOG (food/coffee concepts)
- ☐ Know your water/sewer provider: about 70% of Rockville is served by the City; the rest by WSSC Water—rules differ
- ☐ If served by Rockville: follow the City’s FOG (fats, oils & grease) requirements and size/permit any grease interceptor through Rockville permits.
- ☐ If served by WSSC Water: obtain the WSSC FOG (FSE) discharge permit and follow WSSC maintenance/inspection rules.
7) Health and Alcohol (industry-specific)
- ☐ Food service: secure a Montgomery County HHS Food Service Facility License (with plan review). HHS coordinates with Rockville/DPS and will ask for your building permit/U&O context; some businesses also need a Trader’s License.
- ☐ Alcohol: restaurants and retailers apply to Montgomery County Alcohol Beverage Services (ABS) for local licenses.
8) Business/Trader’s License (retailers/wholesalers, some services)
- ☐ If your activity requires it (e.g., buying/reselling goods), obtain a Maryland trader’s/business license from the Clerk of the Circuit Court (apply/renew online).
9) Workforce rules Unique to Montgomery County
- ☐ Minimum wage (as of July 1, 2025): $17.65 (51+ employees), $16.00 (11–50), $15.50 (≤10). Adjusts each July 1.
- ☐ Earned Sick & Safe Leave: provide accrual/usage consistent with County law and guidance.
10) Environmental & Recycling Duties
- ☐ Commercial recycling is mandatory in Montgomery County (SORRT program); many businesses must also report annually on recycling. Build service into your ops and lease.
11) Opening-day Compliance & Fire/Life Safety
- ☐ Schedule and pass final inspections (building, trades, fire/life safety). Rockville’s Permits & Inspections Division administers Chapters 5 and 9 for buildings and fire safety.
- ☐ Display required licenses/permits (Occupancy/U&O, HHS license, trader’s license, sales tax license) and post required labor law notices.
12) Incentives and Help
- ☐ Explore grants: Rockville Economic Development Inc.’s MOVE & Expansion Fund (City) and the County MOVE program can offset leasehold/relocation costs (often stackable).
- ☐ Use Rockville Economic Development Inc. for site searches, fast-track guidance, and introductions to City permitting staff.
Adam Van Grack is a Managing Member of the Rockville-based and Bethesda-based business law firm of Longman & Van Grack. Mr. Van Grack and the attorneys at Longman & Van Grack regularly advise many different types companies and entrepreneurs on a broad range of corporate law, business law, and general counsel related services primarily throughout Maryland, DC, and Virginia. The Firm regularly advises business owners, entrepreneurs, and managers on business law, contracts, tax issues, litigation, legal agreements, purchase agreements, real estate matters, employment concerns, start-up assistance, entity formation, and other legal matters.