Application & Tax Rate

Are the total gross receipts less than $2,000,000 per calendar year?  

Then this business is exempt from a business license and paying the tax.  However, this does not exempt the business from other regulations such as business tangible property, meals, lodging, zoning use, trade name certificate, State License, etc.

Are the total gross receipts $2,000,000 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 $2,000,000 and a 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 tutorial on how to submit online with WCC.

How to Figure Tax Due 

$1 to $2,000,000
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.
$2,000,000 and above
 Total gross times the tax rate below.

Tax Rate Chart

DescriptionPer $100 of gross
Business Services0.18
Direct Sellers0.10
Itinerant Merchants and Peddlers0.10
Out of Area Contractors0.08
Personal Services0.18
Repair Services0.18
Research and Development0.025
Retail Merchants0.10
Wholesale Merchants (gross purchases)0.025