Business Taxes

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Downtown Leesburg Businesses (King Street)

 

 

About Business Licenses (BPOL)

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.

New Licenses

  • Complete the initial application form.

 All business license renewals are due by May 1.

License Renewals

Businesses that started in the Town of Leesburg after January 1, 2017: 

  • Complete the business license renewal form 

 Business that started in the Town of Leesburg prior to January 1, 2017: 

  • You will receive a notice to access our Customer Portal to file and pay. (coming soon)

All Businesses

  • Business licenses are valid for one calendar year (Jan 1- Dec 31) .
  • Annual renewals are due by May 1st each year.   
  • 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, please visit our Payment Options page.
     

Tax Rates & Fees

Most business license taxes are based on the business’ gross receipts.  There are a few business categories that are subject to a flat tax rate.  

                            Business Classifications

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 
Business with annual gross receipts under $100,000  $20.00
Building/Savings and Loan Associations
$50.00
Massage Therapy Permits $25.00
Peddlers/Itinerant Vendors

$250.00

Solicitor's Permit - valid for 30 days $25.00 
 Additional License Fees
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
Brewery License $500.00 
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 New Business One Stop provides links to a comprehensive range of resources for new and established businesses.

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 Virginia State Corporation Commission.


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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