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Business License Fees & Tax Rates

Business License Fees

The license fee is based on the gross receipts from the previous year or, for new businesses, the anticipated gross receipts for the year, which will be adjusted, as needed, the next renewal year. The fees include:

  • $0 to $4,000 = $1 fee
  • $4,001 to $25,000 = $30 fee
  • $25,001 to $100,000 = $50 fee
  • $100,001 and Over= tax rate per $100 fee

Tax Rates

Tax rates are based upon the classification of the business.

$100,001 and Over Tax Rates (Rate Per $100)

  • Contractor - 0.16
  • Financial - 0.58
  • Personal and Business Services - 0.36
  • Professional - 0.58
  • Real Estate - 0.58

  • Retail Merchant - 0.20
  • Utilities-Sec 1 Code - 1/2 of 1%
  • Utilities-Telephone-All Types - 1/2 of 1%
  • Wholesale Merchant - .05 Per 100 of Gross Purchases

Flat Fees

Flat fees are additional fees assessed to certain businesses, which is separate from the business license fees or taxes. The fees include:
  • Amusement Operator 10 or Less - $100
  • Amusement Operator 10 plus Machines - $200
  • Banquet License - $15
  • Bed and Breakfast - $40
  • Bottlers License - $500
  • Brewery License - $100
  • Dance Hall License - $50
  • Day Spa License - $20
  • Distillers License - $1000
  • Fruit Distillers - $1500
  • Going Out of Business Permit - $65
  • Gourmet Brewing Shop License - $150
  • Hospital License - $10
  • Mixed Beverage 1/100 - $200
  • Mixed Beverage 101/150 - $350
  • Mixed Beverage 150 plus - $500
  • Museum License - $10
  • Pawnbrokers License - $50
  • Private/Non-Profit/Mixed Beverage - $350
  • Retail Off Premium Wine and Beer - $37.50
  • Retail Off Premises Beer - $25
  • Retail On Premium Wine and Beer - $37.50
  • Retail On Premises Beer - $25
  • Tasting License - $5
  • Transfer Fee - $25
  • Wholesale Beer - $75
  • Wholesale Wine - $50
  • Winery License - $50
Tax Type Amount Submitted to:
Sales & Use Tax 7% of nightly charge Virginia Department of Taxation
Prepared Food and Beverage Tax 4% of gross receipts Commissioner of the Revenue
Transient Occupancy Tax 5% of nightly charge Commissioner of the Revenue
$2 Room Tax $2 charge per guest room per night Commissioner of the Revenue