Business License Tax

All business owners, including owners of home-based businesses, are subject to a gross receipts tax. Business owners are required to register the business with the Commissioner of the Revenue within 30 days of commencing business operations in Loudoun County.

Business license tax rates vary according to classification and levies are based on gross receipts. The tax for the first year of business is $30.00 (except for out-of-county contractors who pay based on an estimate of first-year receipts). Thereafter, the tax is based on the prior year’s gross receipts. If gross receipts are no more than $200,000, the tax due is $30.00. Businesses with gross receipts over $200,000 pay on a rate per $100 based on the particular business classification. Home-based businesses in Loudoun County with receipts of no more than $4,000 pay no license tax or fee.

Registering Your Business

By applying for a Loudoun County business license, you are registering your activity for taxation based on the annual gross receipts generated by your business. To register your business in Loudoun County and apply for a business license, you may file online. Alternatively, you may use the Loudoun County Business Tax Declaration Form link to pdf file , which is in a writable .pdf format and requires Adobe Acrobat Reader. This form is to be used for the establishment of a new business tax account only. For a new business, print your completed form and mail or fax it to:

Robert S. Wertz, Jr.
Commissioner of the Revenue
P.O. Box 8000
Leesburg, VA 20177-9804
Fax: 703-777-0263

Contractors registered with the Virginia Department of Professional and Occupational Regulation should provide a copy of their current state license and a completed VWC Form 61-A, Contractor’s Certification of Insuring Liability for Workers’ Compensation in Virginia link to pdf file .

You may also deliver your completed forms to the Commissioner of the Revenue's office. Monday-Friday 8:30 a.m. to 5:00 p.m. at one of the following office locations:

Leesburg Office

Sterling Office

1 Harrison Street, SE, 1st Floor

21641 Ridgetop Circle, Suite 100

Leesburg, VA 20175

Sterling, VA 20166

703-777-0260

Please keep a copy of completed forms for your records.

Annual Renewal

Each year, a renewal form will be sent to you requesting your business's gross receipts. Business owners may renew and pay online. Alternatively, the form should be completed and returned along with your payment by the March 1 filing deadline. Late filing penalties may be assessed for renewals postmarked after March 1.

Any changes in ownership structure, business activities or business address should be made in writing to the Commissioner of the Revenue since these changes may affect your license tax liability.