Show/Hide

The City of Charlottesville government offices will close Wednesday, November 21 at 1p.m. and will remain closed on

Thursday, November 22 and Friday, November 23 for Thanksgiving. 

Business License Tax

Print
Press Enter to show all options, press Tab go to next option

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 or email citycorbiz@charlottesville.org.

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

greater than $50,000 - $100,000

$50.00

 

If gross receipts/purchases are greater than $100,000 the following schedule is utilized:

Classification Description

Rate (applied to all receipts)

Actuaries

0.0058

Advertising Agent

0.0036

Advertising Distributor

0.0036

Airplane/Helicopter Rental

0.003

All Other Financial Services

0.005

Amusement & Recreation

0.0036

Any Other Professional

0.0058

Architect

0.0058

Armored Car Serv.

0.003

Attorney

0.0058

Auctioneers

0.0036

Auto, Power Washing Etc.

0.003

Bakery

0.002

Barbers & Beauticians & Manicurists

0.0025

Billboard Rental

0.0036

Billiard Parlor

0.0036

Blacksmith

0.003

Bondsmen

0.0036

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

0.0005

Book Publishers

0.0016

Book Sales Agent

0.0036

Booking Agents

0.0036

Bowling Alley

0.0036

Business Research

0.0036

Buyer Of Precious Metals

-

Cable/Electric/Telephone Utility

0.005

Caterers

0.003

Chattel Mortgage Financing

0.0058

Child Care Center

0.003

City Directories

0.0036

Claims Adjusters

0.0036

Closed Circuit Tv

0.0036

Coin Operated Amusements

0.003

Coin Operated Retail

0.002

Collection Agency

0.0036

Commission Merchant

0.0036

Computer Service

0.003

Consultant

0.0036

Consultant (T C Qual)

0.0036

Consumer Finance Company

0.0058

Contractor

0.0016

Court Reporter

0.0036

CPA

0.0058

Dealers In Securities

0.005

Dentist

0.0058

Detective Agency

0.0036

Drafting

0.0036

Driving Range

0.0036

Employment Agency

0.0036

Engineer

0.0058

Engravers

0.0036

Exterminators

0.0025

Furnishing Music

0.003

Furniture Repair

0.003

Graphic Designer

0.0036

Hauling

0.003

Health Club

0.0025

Hospitals Nursing Homes

0.003

Hotel - Residential

0.003

Hotels Or Tourist Home

0.003

Installment Financing

0.0058

Interior Decorator

0.0036

Investment Counselor

0.005

Junk Dealer

0.002

Land Surveyor

0.0058

Landscape Architects/Designers

0.0036

Laundries Etc.

0.0025

Livestock Broker

0.0036

Loan Or Mortgage Company

0.0058

Loudspeakers

0.0036

Machine Shop

0.0025

Mailing Service

0.003

Manufacturers Agent

0.0036

Massage Therapist-Health Club-Spa

0.0025

Merchandise Broker

0.0036

Misc. Business/Personal Service

0.0036

Motion Picture Theatre

0.0036

Moves,packs,crates,ships or storage of chattels

0.003

Multiple Listing Serv

0.003

Office/House Janitorial Cleaning

0.003

Optician

0.002

Optometrist

0.0058

Outside Agents

0.003

Parcel Delivery

0.003

Parking Lot

0.003

Pawnbroker

0.0036

Pet Sitting

0.003

Photographer

0.003

Physical Therapist

0.0058

Physician

0.0058

Piano Tuner

0.0036

Picture Framing

0.003

Plumber

0.0016

Prep Of Lab Animals

0.0036

Prep Of Technical Manuals

0.003

Press Clipping Serv

0.003

Printer

0.002

Psychologist,Counselors,Social Workers

0.0058

Public Relation

0.0036

Real Estate

0.0058

Rental Of Storage Space

0.0025

Rental Or Leasing Tpp.

0.003

Repair

0.003

Reproduction Service

0.003

Research & Analytical Lab

0.0036

Research & Development (qual fed appropriations)

0.0003

Restaurant

0.002

Retail Merchant

0.002

School of Instruction

0.0036

Septic Tank Cleaning

0.003

Shoe Makers Repair

0.003

Sign Painter

0.003

Skating Rink

0.0036

Stockbroker

0.005

Swimming Pool Maintenance

0.003

Tabulation & Typing Service

0.003

Tailor

0.003

Tax Return Prep Bookkeeping

0.0036

Taxicab, Limousine, or Ambulance

0.001

Taxidermists

0.0036

Telephone Answering

0.003

Theatrical Performances

0.0036

Towing Motor Vehicles

0.003

Travel Agent/Tour Guide

0.003

Tree Surgeon

0.003

Truckers Agent

0.0036

Undertaker

0.003

Veterinarians

0.0058

Welding

0.003

Wholesale Merchant

0.0016

Yard & Garden Care & Mnt. Service

0.003

 

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 Description

Flat Fees/ Taxes

Beer Off

$100.00

Beer On

$100.00

Beer On & Off

$200.00

Bottlers

$50.00

Brewery

$1000.00

Carnival

$550.00

Circus

$150.00

Coin Machine Operator

$150.00

Dance Hall

$50.00

Distillers License

$500.00

Divination fortunetelling palmistry phrenology

$1,000.00

Itinerant Merchant

$125.00

Mixed Beverages (100-150)

$350.00

Mixed Beverages (up to 100)

$200.00

Mixed Beverages (over 150)

$500.00

Mixed Beverages Private Nonprofit Club

$350.00

Peddler

$125.00

Peddler - Food Truck

$125.00

Retail Druggist

$10.00

Savings & Loans Assoc.

$25.00

Seasonal Retail

$150.00

Show & Sale

$200.00

Show as inducement for sale MDSE

$25.00

Side Show

$25.00

State Credit Union

$25.00

Telegraph Companies

$100.00

Wholesale Beer

$250.00

Wholesale Peddler

$100.00

Wholesale Wine

$50.00

Wine & Beer Off

$150.00

Wine & Beer On

$150.00

Wine & Beer On & Off

$300.00

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