Business License and Business Fees
IMPORTANT: Business Personal Property Filing Deadline May 1
Returns not postmarked or delivered to our office by 5 p.m. on
Thurs., May 1, 2014 are subject to a 10 percent late filing penalty.
If you do not have a Business Personal Property (BPP) reporting form:
If your business IS already registered with James City County, send the following in writing to the address below:
- Business name and trade name, if one is used
- Account number (if known)
- A complete, detailed list of all personal property used in your business. Include year of acquisition and original capitalized cost of each item. Include a depreciation schedule and/or Federal Form 4562 if your business files these forms.
- Indicate which items on the above list were acquired in 2013
- Indicate which items on the above list were disposed in 2013Owner’s or officer’s signature and date
If your business is NOT registered yet with James City County, send all of the above PLUS a completed and signed Business License Application.
- If you did not acquire or dispose of any items in 2013, you must state this in writing.
- Original ink signatures only – no photocopies.
- Do not include payment. You will be assessed and billed for business personal property in July and November, payable in August and December.
We cannot accept faxed, emailed, unsigned or blank Business Personal Property filings.
Mailing address: Commissioner of the Revenue, PO Box 283, Williamsburg, VA 23187
Street address: 101 Mounts Bay Rd., Building B, Williamsburg, VA 23185
IMPORTANT NOTICE: BUSINESS LICENSE RENEWALS DUE MARCH 1
Business renewals must be postmarked or delivered by March 1, 2014. If you do not have a renewal form, we will accept a written statement with the following information:
Send information to the "Building License Inspector (address above)" including the business name, account number (if known), 2013 actual gross receipts for each business activity, owner’s or officer’s signature and date.
You may include a check or money order payable to TREASURER, JAMES CITY COUNTY, or the Treasurer will bill you. The payment deadline is April 5, 2014.
Guidelines for application of Business License
- Application for business, professional and occupational license
- Certificate for business under assumed name
- Application for home occupation
- Proof of citizenship if you are a sole proprietor/partner (must bring in person)
If you are using your home in any capacity, fill out the application for home occupation completely and leave with our office.
If you are going to use a trade name, the certificate of doing business under an assumed name must be typed and filed with the Clerk of Circuit Court located on the 1st floor of the Williamsburg-James City County Courthouse (Cost $15.00). Please note that your signature must be notarized before filing with the Clerk. Notary services are available at Williamsburg - James City County Sheriff's Office located on the 3rd floor of the Courthouse.
- As of January 2006, first-time business applicants with total gross receipts less than $4,000 are assessed a fee of $30.00.
- Renewals with gross receipts less than $4,000 are no charge.
- Businesses with gross receipts of $4,000 up to $49,999 are assessed a fee of $30.
- Businesses with gross receipts of $50,000 up to $99,999 are assessed a fee of $50.
- Businesses with gross receipts of $100,000 and over are assessed at the following rates:
Professional Services - $.58/$100 - Gross receipts
Other Services - .36/$100 - Gross receipts
Retail Sales - .20/$100 - Gross receipts
Contractors - .16/$100 - Gross receipts
Wholesale Sales - .05/$100 - Gross receipts
New business information
For a new business, your initial license is based upon an Estimate of gross receipts for the first calendar year. The County Code requires that the original estimate be as close to the anticipated gross or contract price as possible. However, a minimum tax of $30.00 will apply to any new license.
At the end of your first calendar year in business, during license renewal time, your actual gross receipts will be compared to your estimated gross receipts reported when you purchased the license.
If you estimated too low, you will be required to pay the difference between the estimate and the actual gross receipts.
If you estimated too high, you will receive a credit towards current year's taxes.
Please Note: If your gross receipts from the previous year were $4,000 or less, your new license will be issued at no charge.
Once you have been in business for a full calendar year, your license tax will always be calculated on the previous year's gross receipts.
All licenses expire on December 31 of each calendar year.
Our office mails Business License Renewals annually. If you have not received your form by January 15, please contact our office at 757- 253-6698. The form must be returned by March 1, even if gross receipts are zero.
If you are no longer in business, please let our office know so the proper adjustments to our records can be made.
A penalty of 10 percent will be added to the license tax for later filed returns. Taxes paid after April 5 will include a 10 percent penalty plus interest at an annual rate of 10 percent.
For more information