Business License Tax

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If this is your first year in business, your license tax is based on an estimate of your gross receipts. Once your business has been in operation for a full calendar year, the business license tax will be based on the previous year's gross receipts.

The Business License Application may be printed and mailed to the Commissioner’s office at:

Charlottesville Commissioner of the Revenue

P.O. Box 2964

Charlottesville, VA 22902

 

For further information regarding Business License Tax, call 434-970-3170.

The following schedule is utilized to determine the amount of the business license tax:

Gross Receipts/Purchases

Business License Fee

$0-$50,000

$35.00

 

If gross receipts/purchases are greater than $50,000 the following schedule is utilized:

Class Code

Classification Description

Rate for Receipts >$50000

3E01

Actuaries

0.0058

4A01

Advertising Agent

0.0036

4H01

Advertising Distributor

0.0036

4C01

Airplane/Helicopter Rental

0.0030

3C04

All Other Financial Services

0.0050

4B01

Amusement & Recreation

0.0036

3E13

Any Other Professional

0.0058

3E02

Architect

0.0058

4C04

Armored Car Serv.

0.0030

3E03

Attorney

0.0058

4H02

Auctioneers

0.0036

4C03

Auto, Power Washing Etc.

0.0030

2B01

Bakery

0.0020

4D01

Barbers & Beauticians & Manicurists

0.0025

4H03

Billboard Rental

0.0036

4B02

Billiard Parlor

0.0036

4C05

Blacksmith

0.0030

4A02

Bondsmen

0.0036

4ETZ

Book Publisher(>100m qual.tech.credit)

0.0005

4E01

Book Publishers

0.0016

4H04

Book Sales Agent

0.0036

4A03

Booking Agents

0.0036

4B03

Bowling Alley

0.0036

4A04

Business Research

0.0036

8A01

Buyer Of Precious Metals

-

6A01

Cable/Electric/Telephone Utility

0.0050

4C06

Caterers

0.0030

3A01

Chattel Mortgage Financing

0.0058

4C07

Child Care Center

0.0030

4H08

City Directories

0.0036

4A05

Claims Adjusters

0.0036

4B04

Closed Circuit Tv

0.0036

4C08

Coin Operated Amusements

0.0030

2F01

Coin Operated Retail

0.0020

4A06

Collection Agency

0.0036

4H05

Commission Merchant

0.0036

4C09

Computer Service

0.0030

4A07

Consultant

0.0036

4ATZ

Consultant (T C Qual)

0.0036

3A02

Consumer Finance Company

0.0058

1A01

Contractor

0.0016

4A18

Court Reporter

0.0036

3E04

CPA

0.0058

3C02

Dealers In Securities

0.0050

3E05

Dentist

0.0058

4H06

Detective Agency

0.0036

4A08

Drafting

0.0036

4B05

Driving Range

0.0036

4A09

Employment Agency

0.0036

3E06

Engineer

0.0058

4A10

Engravers

0.0036

4D02

Exterminators

0.0025

6A01

Cable/Electric/Telephone Utility

0.0050

4C06

Caterers

0.0030

3A01

Chattel Mortgage Financing

0.0058

4C07

Child Care Center

0.0030

4H08

City Directories

0.0036

4A05

Claims Adjusters

0.0036

4B04

Closed Circuit Tv

0.0036

4C08

Coin Operated Amusements

0.0030

2F01

Coin Operated Retail

0.0020

4A06

Collection Agency

0.0036

4H05

Commission Merchant

0.0036

4C09

Computer Service

0.0030

4A07

Consultant

0.0036

4ATZ

Consultant (T C Qual)

0.0036

3A02

Consumer Finance Company

0.0058

1A01

Contractor

0.0016

4A18

Court Reporter

0.0036

3E04

CPA

0.0058

3C02

Dealers In Securities

0.0050

3E05

Dentist

0.0058

4H06

Detective Agency

0.0036

4A08

Drafting

0.0036

4B05

Driving Range

0.0036

4A09

Employment Agency

0.0036

3E06

Engineer

0.0058

4A10

Engravers

0.0036

4D02

Exterminators

0.0025

4C10

Furnishing Music

0.0030

4C11

Furniture Repair

0.0030

4A11

Graphic Designer

0.0036

4C12

Hauling

0.0030

4D07

Health Club

0.0025

4C13

Hospitals Nursing Homes

0.0030

4C40

Hotels Or Tourist Home

0.0030

4C43

Hotel - Residential

0.0030

3A03

Installment Financing

0.0058

4A12

Interior Decorator

0.0036

3C03

Investment Counselor

0.0050

2A02

Junk Dealer

0.0020

3E07

Land Surveyor

0.0058

4A13

Landscape Architects/Designers

0.0036

4D04

Laundries Etc.

0.0025

4H07

Livestock Broker

0.0036

3A04

Loan Or Mortgage Company

0.0058

4H10

Loudspeakers

0.0036

4D05

Machine Shop

0.0025

4C15

Mailing Service

0.0030

4A14

Manufacturers Agent

0.0036

4D03

Massage Therapist-Health Club-Spa

0.0025

4A15

Merchandise Broker

0.0036

4H12

Misc. Business/Personal Service

0.0036

4B06

Motion Picture Theatre

0.0036

4C16

Moves,packs,crates,ships or storage of chattels

0.0030

4C24

Multiple Listing Serv

0.0030

4C14

Office/House Janitorial Cleaning

0.0030

2A03

Optician

0.0020

3E08

Optometrist

0.0058

4C17

Outside Agents

0.0030

4C18

Parcel Delivery

0.0030

4C19

Parking Lot

0.0030

4H11

Pawnbroker

0.0036

4C02

Pet Sitting

0.0030

4C20

Photographer

0.0030

3E10

Physical Therapist

0.0058

3E09

Physician

0.0058

4A16

Piano Tuner

0.0036

4C21

Picture Framing

0.0030

4F01

Plumber

0.0016

4H09

Prep Of Lab Animals

0.0036

4C22

Prep Of Technical Manuals

0.0030

4C23

Press Clipping Serv

0.0030

2B02

Printer

0.0020

3E11

Psychologist,Counselors,Social Workers

0.0058

4A17

Public Relation

0.0036

3D01

Real Estate

0.0058

4D06

Rental Of Storage Space

0.0025

4C25

Rental Or Leasing Tpp.

0.0030

4C26

Repair

0.0030

4C27

Reproduction Service

0.0030

4A19

Research & Analytical Lab

0.0036

6C01

Research & Development (qual fed appropriations)

0.0003

2A04

Restaurant

0.0020

2A01

Retail Merchant

0.0020

4B07

School of Instruction

0.0036

4C28

Septic Tank Cleaning

0.0030

4C29

Shoe Makers Repair

0.0030

4C30

Sign Painter

0.0030

4B08

Skating Rink

0.0036

3C01

Stockbroker

0.0050

4C31

Swimming Pool Maintenance

0.0030

4C32

Tabulation & Typing Service

0.0030

4C33

Tailor

0.0030

4A22

Tax Return Prep Bookkeeping

0.0036

4G01

Taxicab, Limousine, or Ambulance

0.0010

4A20

Taxidermists

0.0036

4C34

Telephone Answering

0.0030

4B09

Theatrical Performances

0.0036

4C39

Towing Motor Vehicles

0.0030

4C35

Travel Agent/Tour Guide

0.0030

4C36

Tree Surgeon

0.0030

4A21

Truckers Agent

0.0036

4C37

Undertaker

0.0030

3E12

Veterinarians

0.0058

4C38

Welding

0.0030

5B01

Wholesale Merchant

0.0016

4C41

Yard & Garden Care & Mnt. Service

0.0030

 

In addition to gross receipts tax, flat fees/ taxes are due for businesses with the classification descriptions listed below. Flat fees/ taxes are pro-ratable by quarter for the number of quarters and partial quarters left in the license year.

Class Code

Class Description

Flat Fees/ Taxes

7A15

Beer Off-2005

$100.00

7A07

Beer On

$100.00

7A16

Beer On & Off-2005

$200.00

7A04

Bottlers

$50.00

7A18

Brewery -2005

$1000.00

8B01

Carnival

$550.00

8E01

Circus

$150.00

8F01

Coin Machine Operator

$150.00

8C01

Dance Hall

$50.00

7A01

Distillers License

$500.00

8D01

Divination fortunetelling palmistry phrenology

$1,000.00

2D01

Itinerant Merchant

$125.00

7B02

Mixed Beverages (100-150)

$350.00

7B01

Mixed Beverages (up to 100)

$200.00

7B03

Mixed Beverages (over 150)

$500.00

7B04

Mixed Beverages Private Nonprofit Club

$350.00

2C01

Peddler

$125.00

2C02

Peddler - Food Truck

$125.00

7A14

Retail Druggist

$10.00

3B01

Savings & Loans Assoc.

$25.00

8G01

Seasonal Retail

$150.00

2E01

Show & Sale

$200.00

8E03

Show as inducement for sale MDSE

$25.00

8E02

Side Show

$25.00

3B02

State Credit Union

$25.00

6B01

Telegraph Companies

$100.00

7A05

Wholesale Beer

$250.00

5C01

Wholesale Peddler

$100.00

7A06

Wholesale Wine

$50.00

7A19

Wine & Beer Off -2005

$150.00

7A11

Wine & Beer On

$150.00

7A17

Wine & Beer On & Off

$300.00

7A02

Winery

$500.00

 

 

Appeals

Pursuant to the provisions of Virginia Code §58.1-3703.1(A)(5), any taxpayer assessed with a local business license tax as the result of an appealable event may apply within one (1) year from the last day of the tax year for which such assessment is made, or within one (1) year from the date of such appealable event to the Commissioner of the Revenue.  Administrative Appeals Process for Business License Assessment