Business License Tax Rates
Business License Tax Rates
The 1996 General Assembly passed House Bill #293, attempting to standardize the business license application across the Commonwealth of Virginia. Based on the city of Roanoke's population, the following apply:
1. A $50 issuance fee for every business license (excluding flat fee licenses, such as Itinerant Merchant, Peddler, Real Estate Salesperson, etc.).
2. If the total gross receipts are $100,000 or less, you pay only the $50 issuance fee.
3. If the total gross receipts are greater than $100,000, determine your rate, make the calculation, and pay the gross receipts fees.
Please note manufacturers are not required to purchase business licenses, but the Commissioner's office must certify the business is indeed in manufacturing. Contact the Commissioner of Revenue's Office at 853-2524.
General classifications are listed below.
CLASSIFICATIONS | LICENSE FEE RATES
Per $100 Gross Receipts |
| Contractor | 14¢ |
| Retail | 20¢ |
| Wholesale | 26¢ per $100 gross purchases + $44 |
| Business/Personal Service | 36¢ |
| Coin Machine Operator | 36¢ + $160 |
| Utility - Electric, Gas, Water | 40¢ |
| Utility - Telephone | 2.4% |
| Business/Personal Service | 36¢ |
| Real Estate | 47¢ |
| Real Estate Agent | $15 flat fee |
| Financial | 50¢ |
| Savings and Loan | $40 flat fee |
| Professional Services | 58¢ |
The following flat fees are in addition to the Retail Gross Receipts fee. Remember to include beverage sales of any type in the gross receipts fee calculation.
ALCOHOLIC BEVERAGE | FEE ($) |
| Beer (on premise only) | 80 |
| Beer and/or Wine (on and/or off premises) | 120 |
| Mixed Beverage-Seating 50-100 | 160 |
| Mixed Beverage-Seating 101-150 | 280 |
| Mixed Beverage-Seating 151 Plus | 400 |
| Mixed Beverage-Private Club | 280 |
The $50 issuance fee does not apply to the following:
CLASSIFICATION | FEE($) |
| Itinerant Merchant | 50 or 500 |
| Peddler | 50 |
| Real Estate Salesperson | 15 |
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