Business Licenses & Taxes

If possible, we suggest that new business owners visit the office of the Commissioner of the Revenue to discuss the business with a tax representative who can review all the necessary paperwork. The tax representative can answer any questions you may have and can guide you through the business registration process, a brief outline of which is included below.

Step 1: Determine Business Structure

If your business is a corporation, limited liability corporation, or limited partnership, register with the Virginia State Corporation Commission.

Phone: 804-371-9733

If your business is a general partnership, register with the Loudoun County Clerk of the Circuit Court.

Phone: 703-777-0270

Step 2: Register Trade Name

Businesses based in the county using a fictitious business or trade name must register that name with the Loudoun County Clerk of the Circuit Court. There is a one-time $10.00 fee.

Phone: 703-777-0270

Step 3: Obtain a Business License

Businesses based in the county outside the incorporated towns of Hamilton, Hillsboro, Leesburg, Lovettsville, Middleburg, Purcellville, and Round Hill are required to obtain a local Business Professional Occupational License from the Loudoun County Commissioner of the Revenue. If in an incorporated town, contact that town for licensing requirements.

There is a $30.00 maximum first-year fee. Business licensing is a form of local taxation of gross receipts generated from business activity. Renewal license fees are based on these receipts. The business license tax rates vary from 5 cents per $100.00 of gross purchases for wholesale sales up to a maximum of 50 cents per $100.00 of gross receipts for public service corporations.

Step 4: Register for Business Tangible Personal Property Tax

Businesses based in the county and businesses with business personal property located in the county, regardless of whether the property is located inside or outside the incorporated towns of Hamilton, Hillsboro, Leesburg, Lovettsville, Middleburg, Purcellville, and Round Hill, are required to register with the Loudoun County Commissioner of the Revenue for Business Tangible Personal Property Tax.

All property located in Loudoun County on January 1 and used or available for use in your business is taxable. The assessment is based on the date of purchase and the original purchase price of the property.

Step 5: Register with the Virginia Department of Taxation

Businesses engaged in retail or wholesale sales are required to register with the Virginia Department of Taxation for retail sales tax purposes.

Phone: 804-367-8037

Step 6: Register with the Virginia Department of Professional and Occupational Registration

Businesses involved in any of the following must register with the Virginia Department of Professional and Occupational Regulation: auctioneers, barbers, beauticians, contractors, physicians, real estate salespersons and many others too numerous to list.

Phone: 804-367-8500

Step 7: Obtain a Home Occupation Permit

Businesses operating from a residence in Loudoun County are required to file an application for a home occupation permit with the Department of Building & Development. There is a $50.00 one-time fee.

Phone: 703-777-0397

Step 8: Register with Other Applicable Governmental Departments

Some business activities require registration with the Department of Family Services or the Environmental Health Division of the Health Department.

Phone: Department of Family Services: 703-777-0353
Phone: Environmental Health: 703-777-0234