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 $1,000,000 or more 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 $1,000,000 and an registration form  is submitted, please attach the confirmation page from  Contractor's Certification of Insuring Liability for Workers' Compensation in Virginia (WCC) submitted online. Form 61A. If this is omitted, it will delay the application process.  Click here to watch a tutuorial on how to submit online with WCC.

How to Figure Tax Due 

$1 - $1,000,000   A business license is not issued and no tax due. 
However, businesses will still need to file for Business Tangible Property tax if physically located in Spotsylvania County.
 
$1,000,000 & above   Total gross times the tax rate below. 

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

E-Mail: 
businesslicense@spotsylvania.va.us 

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

Physical/Overnight Addr: 
Directions
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