BUSINESS LICENSE INFORMATION
Download Business License Application
- Who must file: Any individual, partnership or corporation engaged in any business profession or occupation in Fauquier County. There is no tax on businesses whose gross receipts are less than $100,000.00 (Contractors -$25,000). However a license is required and gross receipts must be reported on ALL businesses for . Billing: A bill will be prepared and mailed. It will be due by July 1.
- When to file:
- License applications are due on or before March 1 each year.
- New businesses are required to have a license when beginning business.
- All delinquent Business License and Personal Property Tax must be paid before a license can be issued.
- Where to file: Completed forms should be mailed to the Commissioner of the Revenue, P.O. Box 149, Warrenton, VA 20188-0149; or faxed to (540)428-2205; or delivered to 29 Ashby Street, Warrenton, VA 20186. If you have questions regarding this application call (540) 347 -8788.
- If mailing address is a post office box number or other than your actual business location, please fill in the business address location (911 address.)
- Check all preprinted information for accuracy and completeness. Correct where necessary. Supplying the Social Security Number/Federal Employer Identification Number (SSN/FEIN) is voluntary.
- DEFINITION: This license is based on a statement of the gross receipts, calculated on a cash or accrual basis, whichever method is employed for Federal and State tax purposes. The term “Gross Receipts” shall include the gross receipts from all sales or services rendered or activities conducted within the county, both to persons within the county and to persons outside the county, provided however, that the term “Gross Receipts” shall not include dues collected by trade, business, professional services, or civic associations.
- SPECIAL NOTE TO CONTRACTORS: All contractors doing business in Fauquier County are required to have a coun ty license. Prior to issuance a Workers Compensation Commission form VWC 61A must be completed. Exception: If situs is in another county or town in the state of Virginia, and you are licensed by your hometown or county, you are not required to have a Fauquier license, unless gross receipts exceed $25,000.
- BILLING OPTION: Businesses with gross receipts of $100,000 (Contractors-$25,000) or greater should enter the gross receipts amount and a bill will be prepared. All license tax assessments are due to be paid in full by July 1 or 30 days from billing (applications after May 31) to avoid a late payment penalty. Also interest is computed at the rate of 10% per year. All payments should be sent to Treasurer of Fauquier County, P.O. Box 677, Warrenton, Virginia 20188-0677.
BUSINESS LICENSE TAX RATES
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TABLE A |
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TAX
RATES FOR CLASSIFIED BUSINESSES GREATER THAN $100,000 (Contractors-
$25,000) |
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Builder Developer, Contractors |
$ 0.085/$100 |
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Amusement, Coin, Direct sellers, Precious metals and gem dealers, Money Lenders & Retail |
$ 0.10/$100 |
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Business Service, Hotel and Motels, Mineral Extraction, Personal Service & Repair Service |
$ 0.1870/$100 |
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Professional, Consultants, Research and Development other than those defined in Section 12.1-2 and |
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other specialized occupations |
$ 0.2975/$100 |
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Research and Development (contracts issued under Federal Acquisition Regulations (FAR) by 48 C.F.R. 31.205-18) |
$ 0.03/$100 |
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Public Service Corporations. |
1/2 of 1% of G.R. |
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Wholesale Merchant and Wholesale peddlers (rate based on gross purchases) |
$ 0.0425/$100 |
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TABLE B |
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OTHER
FLAT FEE LICENSES |
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Bondsmen |
$ 150.00 |
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Carnivals and Circuses (each performance) |
$ 50.00 |
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Coin Operated Machines: |
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Ten or More |
$ 200.00 |
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Under 10 |
$ 150.00 |
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Fortune Tellers, Clairvoyants, Practitioners of Palmistry |
$ 500.00 |
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Savings & Loan |
$ 50.00 |
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Industrial Loan Associations |
$ 500.00 |
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Peddlers and Itinerant Merchants |
$ 500.00 |
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Permanent Coliseums, Arenas, Auditoriums |
$ 1,000.00 |
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Out of State Photographers |
$ 30.00 |
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Beer – Wholesale |
$ 75.00 |
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Wine – Wholesale |
$ 50.00 |
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Beer and Wine on Premises of Hotel, etc . |
$ 37.50 |
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Retail Beer and Wine off Premises |
$ 37.50 |
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Retail Beer for Hotel, Etc. |
$ 25.00 |
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Retail Beer Off Premises |
$ 25.00 |
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*NOTE: Beer and Wine Licensee to present State Beer and Wine Certificate prior to the issuance of County License. |
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Download Business License Application | |
Date Last Modified: 01/21/2009