Business License Tax Rate & Application

Are the total gross receipts less than $750,000 per calendar year?  

Then this business is exempt from paying tax.  However, this does not exempt the business from other regulations such as business tangible propertymealslodgingzoning usetrade name certificateState License, etc.

Are the total gross receipts more than $750,000 per calendar year?  

Then this business is required to file and pay the tax due.  Click here to access our Forms Page and click on "Business Registration." 

* For contractors - When gross receipts are over $750,000 and an application is submitted, please attach the Contractor's Certification of Insuring Liability for Workers' Compensation in Virginia (Form 61A). If this is omitted, it will delay the application process.

How to Figure Tax Due 

$1 - $750,000   Registration is not required for Business License and no tax is due.
However, businesses will still need to file for Business Tangible Property tax if physically located here.
$750,001 - $999,999   First $50,000 exempt and then remaining gross times tax rate below.
$1,000,000 & above   All gross times the tax rate below. (Business is not eligible for the $50,000 exemption.)

Business License Tax Rate Chart
Description Per $100 of gross
Amusements 0.18
Business Services 0.18
Contractors 0.08
Direct Sellers 0.10
Developers 0.18
Itinerant Merchants & Peddlers 0.10
Miscellaneous 0.18
Out of Area Contractors 0.08
Personal Services 0.18
Photographers 0.18
Professionals 0.29
Rentals 0.18
Repair Services 0.18
Retail Merchants 0.10
Wholesale Merchants (gross purchases) 0.025

Additional Links

Contact Information

Main: 540-507-7051 
  Fax:  540-582-7190


Mailing Address:
Attn: Business License Division
Commissioner of the Revenue
PO Box 175 
Spotsylvania VA 22553-0175

Physical/Overnight Addr: 
Richard E Holbert Bldg
(1st Floor)
Attn: Business Tax Division
Commissioner of the Revenue
9104 Courthouse Rd 
Spotsylvania VA 22553

Office Hours:
8:00 am – 4:30 pm
Monday through Friday