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.