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.

Taxation's for 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.

Change in the status of your business
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).