Business License Tax
- All business owners, including owners of home-based businesses, are subject to a gross receipts tax.
- 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 (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.
- 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 need not register their businesses.
- Click here to view a sample of the business license for the current year.
- For assistance with business tax requirements, call the business tax division at 703-777-0260.
Registering Your Business
- Business owners are required to register the business with the Commissioner of the Revenue within 30 days of commencing business operations in Loudoun County.
- By applying for a Loudoun County business tax account, you are registering your activity for taxation based on the annual gross receipts generated by your business and also registering business personal property located in Loudoun County for assessment.
- In some cases, a business may have equipment but no attributable income or income but no taxable equipment, depending on situs of the business activity or equipment.
- Registration for a new business is accepted online.
- Business owners must renew their business license registration each year by reporting the business's gross receipts. The renewal should be completed online. Both filing and payment are due by the March 1st deadline. Late filing penalties may be assessed for renewals submitted 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.
Contractors registered with the Virginia Department of Professional and Occupational Regulation (DPOR) should provide a copy of their current state license or license number, and a copy of the Contractor's Certification of Workers' Compensation Insurance Acknowledgement letter.
The Code of Virginia §58.1-3714(B) requires the Commissioner of the Revenue to obtain proof that worker’s compensation coverage (61-a) has been maintained for employees and, §54.1-1111(B) requires a contractor to provide proof they are properly licensed by DPOR before a BPOL license can be issued.
Contractors that do not provide proof of a DPOR license, or verification of worker’s compensation insurance are still liable for BPOL taxes, but will not be issued a business license.
If a contractor is not required to carry a DPOR license, please submit a Contractors State License Requirement affidavit.
Visit the Virginia Workers' Compensation (VWC) website to input workers compensation insurance information and obtain the acknowledgement letter. A copy of the letter may be provided in lieu of the 61-a form.
Contractors can submit supporting documentation using the following methods:
- Upload completed documentation when registering or renewing BPOL license
- Email the completed documentation
- Fax to 703-777-0263
- Or mail to:
Business Tax Division
Commissioner of the Revenue
P.O. Box 8000
Leesburg, VA 20177
For assistance, call the Commissioner of the Revenue's office at (703) 777-0260.