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Business Taxes

York County Code (Chapter 14 for Business License)

Business License Tax

Each business must apply for the license and pay the applicable fee(s) or tax(es) in the Commissioner of the Revenue's office. New businesses are required to apply for a business license prior to opening. 

All businesses are required to file a renewal Application and pay their license fee(s) or tax(es) annually by March 1, whom were active in the previous year.  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.) 

Additional required details and documentation may be required before the Commissioner of the Revenue’s office will process applications or release the Certificate of License. 

If you file a Schedule C or Schedule C-EZ "Profit or Loss From a Business," and the address indicated on Line E is a York County address or if Line E is blank and you have a York County mailing address; you are considered engaged in business and are required to obtain a York County Business License. If you do not, you are in violation of State and County laws. Business tax services are available online.

Business Tangible Property Tax

Every proprietor, firm or corporation owning or leasing tangible business property, machinery and tools, located in York County as of January 1st of any given year must report all furniture, fixtures, tools, equipment, computer equipment and business use vehicles used in the operation of the business. This includes all fully depreciated property. An itemized breakdown including description of property purchased and/or disposed of, the date purchased and/or disposed of and the original cost is required.

For your convenience, the Commissioner of the Revenue mails a Tax Return of Business Tangible Property and Machinery and Tools form (PDF) annually to each business. This return must be completed and returned by March 1st. Failure to submit this return by the due date will result in a late filing penalty, which is 10%, $10 minimum, not to exceed the amount of tax.

Failure to file will result in a statutory assessment and such will be the basis of your tax bill. Virginia Code §58.1-3519 authorizes the Commissioner of the Revenue to assess property based on the best information available in any case where a taxpayer neglects or refuses to file a complete return. All filings are subject to audit by the Commissioner of the Revenue at any time.

Checkpoints for Starting a Business

When you are wishing to start business in York County, the following checkpoints are recommended for you to take:

  • Zoning and Code Enforcement: All businesses physically located in York County are required to file for zoning clearance. The application is submitted to the Commissioner of the Revenue's office and forwarded to Development Services for final approval.  Sign permits may be obtained through Development Services.  Apply for a Business License prior to the approval of such permit.
  • Site Plan:  Change of business activity, constructing of a new building or renovating an existing structure, may require a site plan according to the York County Zoning Ordinance, which are required to be submitted to Development Services.
  • Building Permit: Plans for proposed new construction or renovation / alteration of existing buildings require issuance of a building permit.  Plans must be submitted for review and approval to Development Services.
  • Trade Name Registration: The State Corporation Commission is the central filing office in Virginia for all certificates of assumed or fictitious name.  Fictitious Name Certificates may be filed online through the Clerk's Information System (CIS).
  • Business License: Apply for the Business License by submitting the completed appliable application, photo ID or Driver's License and additional required documents. 

HOME BASED BUSINESS

New Home Based Businesses are required to APPLY by submitting a completed Application for Home-Based Business (PDF) as well as a current photo ID for the applicant/owner listed on the application.   Additional required details and documentation may be required to process the application.

To RENEW a Home Based Business License, businesses are required to file a Renewal Application and supply the Annual Tax Return of Business Tangible Property & Machinery & Tools (PDF) thereby reporting all furniture, tools and equipment owned, leased and/or provided by others as of January 1st each year.

COMMERCIAL BASED BUSINESS

New Commercial Based Businesses are required to APPLY by submitting a completed Application for Commercial-Based Business (PDF), a current photo ID for the applicant/owner listed on the application and a State Corporation Commission Certificate and or Fictitious Name Document, if applicable.  

To RENEW a Commercial Based Business, businesses are required to file a Renewal Application and supply the Annual Tax Return of Business Tangible Property & Machinery & Tools (PDF) thereby reporting all furniture, tools and equipment owned, leased and/or provided by others as of January 1st each year.

BARBERS, BEAUTITIONS, NAIL TECHNICIANS, MASSAGE THEARPIST, etc.
*Renting Space or Booth at Established Commercial Location*

 Barbers, Beauticians, Nail Technicians, Massage Therapists and any other business owner that is renting space or a booth inside an established commercial location in York County, are required to APPLY by submitting a completed Application for Barbers, Beauticians and Nail Technicians Business License (PDF), along with a copy of your photo ID and a copy of your Virginia State Profession License.  

To RENEW a Barbers, Beauticians, Nail Technicians, Massage Therapist, etc., a business is required to file a renewal Application, supply the Annual Tax Return of Business Tangible Property & Machinery & Tools (PDF) thereby reporting all furniture, tools and equipment owned, leased and/or provided by others as of January 1st each year as well as provide an updated copy of the Virginia State Profession License.

FOOD TRUCKS

York County requires Food Trucks to APPLY YEARLY by submitting a new Food Truck-Business License Application (PDF) as well as a new Consumer Tax Registration (PDF) form and current photo ID for the applicant/owner listed on the application with the office of the Commissioner of the Revenue. Food Trucks are also required to file the monthly Prepared Food and Beverage Tax Monthly Online Filing from the date active in York County of the current year until December of the current year or until a closure statement is received. 

EVENT VENDOR

York County requires Event Vendors to APPLY YEARLY by submitting a new Application for Event Vendors Business License (PDF) and current photo ID for the applicant/owner listed on the application  with the office of the Commissioner of the Revenue.  Additionally a Consumer Tax Registration (PDF) form may be required if the business will sale Prepared Food and Beverage, this would also require the business to file the monthly Prepared Food and Beverage Tax Monthly Online Filing from the date active in York County of the current year until December of the current year or until a closure statement is received.

CONTRACTOR BUSINESSES


Contractors physically located in York County  

TO APPLY for a new license, contractors are required to submit a completed Application (Home/Commercial). In addition it is required that they submit a current photo ID for the applicant/owner listed on the application, Certificate of Workers’ Compensation Insurance Form 61-A along with a copy of the Virginia State Contractors License (DPOR). 

TO RENEW, businesses are required to file a Renewal Application and supply Certificate of Workers’ Compensation Insurance Form 61-A, Virginia State Contractors License (DPOR) along with a copy of the Sub Contractor List (PDF), by March 1st.

The Code of Virginia § 58.1-3715.B requires any Contractor, as defined in § 58.1-3714 D, conducting business in a county, city or town of the Commonwealth, shall be subject to the license fee or license tax, where the amount of business done by the contractor in such county, city or town exceeds or will exceed the sum of $25,000 for the license year.


Contractors physically located outside of York County

To APPLY for a NEW license, businesses are required to submit a completed Application for Business License (Out of York County Contractors ONLY) (PDF).  In addition it is required that they submit a current photo ID for the applicant/owner listed on the application, Certificate of Workers’ Compensation Insurance Form 61-A along with a copy of the Virginia State Contractors License (DPOR).

To RENEW (please note gross receipts are required to be over $25,000) for the CURRENT year an Out of York County Contractors Business License, businesses are required to file a Renewal Application and supply Certificate of Workers’ Compensation Insurance Form 61-A, Virginia State Contractors License (DPOR) along with a copy of the Sub Contractor List (PDF).

York County Code, Section 14-3(d) requires ALL Contractors performing work in York County to furnish this office with a List of your Sub-Contractors (PDF) as defined by the Code of Virginia, § 54.1-1100.


Government Contractors: Performing work on Military Bases and Installations located in York County

TO APPLY for a NEW license, businesses are required to submit a completed Application for Government Contractors Located on Military Bases and Installations (PDF).  In addition, provide the original contract, Order for Supplies of Services, and total gross receipts for each year paid to the business for all work performed on a York County (Yorktown) Federal Government Facility.  

TO RENEW for a CURRENT year business license, please contact the York County Commissioner of the Revenue’s office.  Filing requirement will be determined by the office, based upon contract amount and duration (continuing into the next calendar year or multiple years).

Failure to comply will prohibit the issuance of the York County Business License.

The Code of Virginia §58.1-3715 and York County Code Section 14-2.1, require contractors to obtain a Business License in the locality where their work is performed if gross receipts from said work total more than $25,000 in a year. Although these monies were received for work performed on Federal Government Facility, this does not exempt a business from the York County Business License filing requirement.

York County Code, Section 14-3(d) requires ALL Contractors performing work in York County to furnish this office with a List of your Sub-Contractors (PDF) as defined by the Code of Virginia, § 54.1-1100.


Contractors/Sub-Contractors: Virginia Department of Professional and Occupational Regulations Requirement

ALL contractors and sub-contractors and ALL architects and engineers applying for or renewing a business license in any locality in the State of Virginia, are required to furnish, either a copy of your Virginia State License issued by the Virginia Department of Professional and Occupational Regulation (DPOR) or a written statement, supported by an affidavit, that license or certification is not required by the state. Failure to comply will prohibit the issuance of the York County Business License.

The Virginia Department of Professional and Occupational Regulation (DPOR) regulates who is required to have a Virginia State License. For further information you can contact DPOR at 804-367-8500 or you may visit their website.