Most businesses located in Loudoun County, including those that are home-based, are subject to a gross receipts tax. An ordinance was adopted by the Loudoun County Board of Supervisors which eliminates the filing requirement for home-based businesses with gross receipts of ten thousand dollars ($10,000.00) or less starting in 2015. Gross receipts are the income of a business before any deductions are made. Business personal property tax filing requirements also changed in 2015 for home based businesses. Home based businesses are now exempt from the annual equipment filing requirement for personal effects such as cell phones, tablets, personal computers and peripherals such as printers. These items should not be included in the online filings or the supporting asset lists. Those businesses required to register with the Commissioner of the Revenue should file within 30 days of commencing operations. Forms and step-by-step instructions are available on the Starting a Business in Loudoun County webpage.
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Yes. See the pertinent section of the state code here.
Information is maintained by the Commissioner of the Revenue for the purposes of tax administration and most of that information is protected from disclosure by law. The Code of Virginia, § 58.1-3 is very specific with regard to privacy of tax information and only allows local tax officials to disclose "whether a person, firm or corporation is licensed to do business in that locality."
Due to the volume of requests for information maintained by the Commissioner of the Revenue and the Commissioner's authority under Virginia Code, the Commissioner has available a list of persons, firms and corporations licensed to do business in Loudoun County. This list contains only the owner name of all currently licensed businesses. This list is available here.
A list of businesses whose owners have opted to have their information released is available upon request. If you would like a copy of the list, please contact the Business Tax Division in the Commissioner of the Revenue’s office by email or by phone at 703-777-0260.
You should be aware that the Commissioner of the Revenue's office licenses building trades contractors with projects in Loudoun County, regardless of where the business is physically located. In addition, the office only licenses businesses that are located in Loudoun County, but are outside the incorporated limits of Hamilton, Hillsboro, Lovettsville, Leesburg, Middleburg, Purcellville and Round Hill. You may wish to contact each of these incorporated towns to obtain information regarding businesses that are licensed and physically located within each town's respective corporate limits.
Gross receipts for the purposes of local business licenses taxes in Loudoun County are attributed to a “definite place of business”. Va. Code § 58.1-3700.1 defines definite place of business as an office or a location at which occurs a regular and continuous course of dealing for thirty consecutive days or more. Virtual offices and mailbox addresses are not “definite places of business” and should not be used to register a business or attribute gross receipts for business license purposes. In these instances, the business owner’s home is their definite place of business and should be used for business registration and gross receipts reporting purposes.
No. According to the Virginia Administrative Code (VAC) 23VAC10-500-90 (2), monies received as “proceeds of a loan transaction are not gross receipts arising from the exercise of a licensable privilege in the ordinary course of business”. In addition, grants or payroll protection program (PPP) funds are not receipts from the exercise of a licensed privilege within a locality.