Business Taxes

Quick Guide to Business Taxes (PDF)

York County Code (See Chapter 14 for Business License)

Business License Requirements

Each business must apply for the license and pay the applicable fee(s) or tax(es) in the Commissioner of the Revenue's office. New businesses are required to apply for a business license prior to opening. 

All businesses are required to file a renewal Application and pay their license fee(s) or tax(es) annually by March 1, whom were active in the previous year.  The license fee is based on the gross receipts from the previous year (or, for new businesses, the anticipated gross receipts for the year, which will be adjusted, as needed, the next renewal year.) 

Additional required details and documentation may be required before the Commissioner of the Revenue’s office will process applications or release the Certificate of License. 

If you file a Schedule C or Schedule C-EZ "Profit or Loss From a Business," and the address indicated on Line E is a York County address or if Line E is blank and you have a York County mailing address; you are considered engaged in business and are required to obtain a York County Business License. If you do not, you are in violation of State and County laws. Business tax services are available online.

HOME BASED BUSINESS

New Home Based Businesses are required to APPLY by submitting a completed 'Application for Home-Based Business' (PDF) as well as a current photo ID for the applicant/owner listed on the application.   Additional required details and documentation may be required to process the application.

To RENEW a Home Based Business License businesses are required to file a renewal Application and supply the Annual Tax Return of Business Tangible Personal Property & Machinery & Tools (PDF) thereby reporting all furniture, tools and equipment owned, leased and/or provided by others as of January 1st each year.

COMMERCIAL BASED BUSINESS

New Commercial Based Businesses are required to APPLY by submitting a completed ‘Application for Commercial-Based Business' (PDF), a current photo ID for the applicant/owner listed on the application and a State Corporation Commission Certificate and or Fictitious Name Document, if applicable.  

To RENEW a Commercial Based Business businesses are required to file a renewal Application and supply the Annual Tax Return of Business Tangible Personal Property & Machinery & Tools (PDF) thereby reporting all furniture, tools and equipment owned, leased and/or provided by others as of January 1st each year.

BARBERS, BEAUTITIONS, NAIL TECHNICIANS, MASSAGE THEARPIST, etc.
*Renting Space or Booth at Established Commercial Location*

 Barbers, Beauticians, Nail Technicians, Massage Therapist and any other business owner that is renting space or a booth inside an established commercial location in York County are requires to APPLY by submitting a completed ‘Application for Barbers, Beauticians and Nail Technicians Business License' (PDF) along with a copy of your photo ID and a copy of your Virginia State Profession License.  

To RENEW a Barbers, Beauticians, Nail Technicians, Massage Therapist, etc. a business is required to file a renewal Application, supply the Annual Tax Return of Business Tangible Personal Property & Machinery & Tools (PDF) thereby reporting all furniture, tools and equipment owned, leased and/or provided by others as of January 1st each year as well as provide an updated copy of the Virginia State Profession License.

FOOD TRUCKS 

York County requires Food Trucks to APPLY Yearly by submitting a ‘Food Truck-Business License Application’ (PDF) as well as the ‘Consumer Tax Registration' (PDF) form and current photo ID for the applicant/owner listed on the application annually with the office of the Commissioner of the Revenue. Food Trucks are also required to file the monthly ‘Prepared Food and Beverage Tax Monthly Online Filing’ from the date active in York County of the current year until December of the current year or until a closure statement is received.
 

EVENT VENDOR

York County requires Event Vendors to APPLY Yearly by submitting a ‘Application for Event Vendors Business License’ (PDF) and current photo ID for the applicant/owner listed on the application annually with the office of the Commissioner of the Revenue.  Additionally a ‘Consumer Tax Registration’ (PDF) form may be required if the business will sale Prepared Food and Beverage, this would also require the business to file the monthly ‘Prepared Food and Beverage Tax Monthly Online Filing’ from the date active in York County of the current year until December of the current year or until a closure statement is received.

CONTRACTOR BUSINESSES

Contractors physically located in York County APPLY for a new license are required to submit a completed Application (Home/Commercial). In addition it is required that they submit a current photo ID for the applicant/owner listed on the application, Certificate of Workers’ Compensation Insurance Acknowledgement along with a copy of the Virginia State Contractors License (DPOR). To renew York County Contractors are required to file a renewal Application and supply Certificate of Workers’ Compensation Insurance Acknowledgement, Virginia State Contractors License (DPOR) along with a copy of the Sub Contractor List (Class A and General Contractors applicable).  

Contractors physically located outside of York County, Code of Virginia § 58.1-3715.B requires any Contractor, as defined in § 58.1-3714 D, conducting business in a county, city or town of the Commonwealth, shall be subject to the license fee or license tax, where the amount of business done by the contractor in such county, city or town exceeds or will exceed the sum of $25,000 for the license year.

To RENEW (please note gross receipts are required to be over $25,000) for the CURRENT year an Out of York County Contractors Business License, businesses are required to file a renewal Application and supply Certificate of Workers’ Compensation Insurance Acknowledgement, Virginia State Contractors License (DPOR) along with a copy of the Sub Contractor List (PDF) (Class A and General Contractors applicable). 

To APPLY for a NEW license, businesses are required to submit a completed Application for Business License (Out of York County Contractors ONLY)' (PDF).  In addition it is required that they submit a current photo ID for the applicant/owner listed on the application, Certificate of Workers’ Compensation Insurance Acknowledgement along with a copy of the Virginia State Contractors License (DPOR).

York County Code, Section 14-3(d) requires all General Contractors and or Class A Contractors licensed contractors performing work in York County to furnish this office with a list of your sub-contractors (PDF) as defined by the Code of Virginia, § 54.1-1100.

View a sample of the acknowledgement (PDF).

Contractors/Sub-Contractors: State Law for Architects & Professional Engineers

During the 2011 Virginia General Assembly Session, HB1974 was passed and became effective July 1, 2011. ALL architects and professional engineers are required to provide the same documentation to localities as is currently required by contractors and sub-contractors prior to being issued a business license.

ALL contractors and sub-contractors and ALL architects and engineers applying for or renewing a business license in any locality in the State of Virginia, are required to furnish, either a copy of your Virginia State License issued by the Virginia Department of Professional and Occupational Regulation (DPOR) or a written statement, supported by an affidavit, that license or certification is not required by the state. Failure to comply will prohibit the issuance of the York County Business License.

The Virginia Department of Professional and Occupational Regulation (DPOR) regulates who is required to have a Virginia State License. For further information you can contact DPOR at 804-367-8500 or you may visit their website.

Need more information? See our Quick Links!

Cigarette Tax

Beginning November 1, 2021 the County will impose a levy upon each and every sale of cigarettes.  A tax equivalent to $0.40 for each 20 cigarettes, or fractional number of 20 cigarettes sold within the County, the amount of tax to be paid by the retail dealer. Please refer to the County Code Article XI Cigarette Tax.