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Business License Tax Rates
Notes
- 2023 Business License Filing form (PDF)
- Fuel Excise Tax Deduction Worksheet
- Business Tax Change Request (PDF)
- If your total annual gross receipts are more than $100,000, multiply each tax rate by the corresponding gross receipts and pay the total. Do not submit the $50 issuance fee.
- All other businesses (excluding flat-fee-only licenses such as itinerant merchant, peddler, real estate salesperson, etc.) need not calculate any tax. Submit only the $50 issuance fee and report the corresponding gross receipts.
- General classifications are listed below. If you have any questions about calculating your tax rate, please email the office or call 540-853-2524.
Prefix Rates
Please note that the prefix determines the license tax rate for computation.
Prefix Code |
Classification | License Tax Rate |
---|---|---|
14-0014 | Contractor | $0.16 per $100 Gross Receipts |
20-1072 | Retail | $0.20 per $100 Gross Receipts |
26-1105 | Wholesale | $0.26 per $100 Gross Purchases plus $44 Flat Fee |
36-4050 | Business / Personal Service |
$0.36 per $100 Gross Receipts |
36-0184 | Barber Shop |
$0.36 per $100 Gross Receipts |
36-0224 | Beauty Shop |
$0.36 per $100 Gross Receipts |
36-0505 |
Coin Machine Operator |
$0.36 per $100 Gross Receipts plus $160 Flat Fee |
47-0093 | Real Estate Appraiser |
$0.58 per $100 Gross Receipts |
47-1345 | Real Estate Broker |
$0.58 per $100 Gross Receipts |
00-1355 | Real Estate Agent |
$15 Flat Fee |
50-0853 | Installment Paper |
$0.50 per $100 Gross Receipts |
50-1023 | Loan Company |
$0.50 per $100 Gross Receipts |
00-1415 | Savings and Loan |
$40 Flat Fee |
58-0000 | Professional Services |
$0.58 per $100 Gross Receipts |
Alcoholic Beverage Fees
The following flat fees are in addition to the retail gross receipts tax. Remember to include beverage sales of any type in the gross receipts calculation.
The following flat fees are in addition to the retail gross receipts tax. Remember to include beverage sales of any type in the gross receipts calculation.
Classification | 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 150 Plus |
$400 |
Mixed Beverage Private Club |
$280 |
Flat Fee Licenses
Please note a $50 issuance fee does not apply.
Please note a $50 issuance fee does not apply.
Classification |
Fee |
---|---|
Itinerant Merchant |
$50 or $500 |
Peddler | $50 |
Real Estate Salesperson |
$15 |