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Business, Professional & Occupational Licenses (BPOL)

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Downtown Leesburg Businesses (King Street)

 

 

About Business Licenses

Most businesses operating in the Town of Leesburg are required to have a business license. When receiving a new license, the business pays the license tax for that year, based on an estimate of the gross receipts the business expects to receive through the end of the year.  When renewing the business license for the first time, the business will reconcile the gross receipts estimated on the initial license application with actual gross receipts for the previous year.  For all subsequent business license renewals, the business will pay the license tax due based on the previous year's gross receipts.

  • Business licenses are valid for one calendar year (Jan 1- Dec 31).
  • Annual renewals are due by May 1st each year. Businesses will receive renewal notices in the mail from the Town approximately 30 days prior to the due date.  
  • Businesses filing renewals after May 1st are assessed a 10% penalty of tax due.
  • Renewals received after June 1st incur interest at a rate of 10% per annum.
  • For more information about the various payment options available for business licenses, please visit our Payment Options page.
     

Tax Rates & Fees

Most business license taxes, referred to as Business, Professional & Occupational License (BPOL) tax, are based on the business’ gross receipts.  There are a few business categories that are subject to a flat tax rate.  

Category Name

Tax Rate

Gross Receipt Tax Rates (% of gross receipts):
Amusements 0.25%
Builders and Developers 0.10%
Business Service Occupations 0.20%
Contractors (Requires a copy of VA State Contractor License)    0.10%
Health Professionals 0.20%
Hotels/Motels, Motor Lodges and Rooming Houses 0.23%
Massage Therapy Locations 0.20%
Merchants Placing Vending Machines 0.10%
Money Lenders 0.16%
Personal Service Occupations/Businesses 0.20%
Public Utilities (Except Cable TV) 0.50%
Repair Service Occupations 0.15%
Retail Merchants 0.10%
Wholesale Merchants 0.075%
Flat Tax Rates (annual fee):
Building/Savings and Loan Associations $50.00
Fortune Tellers $500.00
Massage Therapy Permits $25.00
Peddlers/Itinerant Vendors $250.00
Home Occupation Permits (one time fee, unless address changes)     $30.00
Alcoholic Beverages - ABC
Retail "on" premises wine & beer license $37.50
Retail "off" premises wine & beer license $37.50
Retail "on" premises beer license $25.00
Retail "on" and "off" premises wine and beer license $75.00
Private non-profit club operating restaurant $350.00
Mixed Beverage Licenses (Restaurants):
50 - 100 seats $200.00
101 - 150 seats $350.00
Over 150 seats $500.00
Coin-Operated Amusement Machines:
1 - 5 machines $100.00
6 - 9 machines $150.00
10+ machines $200.00


Economic Development & Other Resources

The Leesburg Economic Development Department has published a Doing Business Guide. They offer site selection assistance, demographic information, market analysis, grand opening and ribbon cutting ceremonies.

Loudoun County Small Business Development Center (SBDC), a not-for-profit organization consisting of a full-time staff, Board of Directors and a strong core of volunteers, has been aiding small businesses in Loudoun County since 1987. The SBDC offers seminars including: Start Your Business, Sales, Marketing, Insurance, Bookkeeping, etc. Individual counseling is available after attending the Start Your Business seminar at no charge.

Registering a Fictitious Name - If a business is being conducted under a name other than the owner’s legal name, the Commonwealth of Virginia requires that a fictitious or assumed trade name certificate be filed with the Office of the Clerk of Circuit Court.


Questions?

To obtain Business License account and tax information or for questions, send a detailed e-mail to bl@leesburgva.gov. Email responses will be sent within 48 hours of the inquiry.

 

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