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.
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.
Classification
 Fee
Itinerant Merchant
 $50 or $500
Peddler $50
Real Estate Salesperson
 $15