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General Information and Terms
The Commissioner of the Revenue assesses all businesses operating within Fauquier County for the privilege of conducting their business in the county. All businesses operating in Fauquier County must apply for an annual license with the Commissioner of the Revenue. Business license taxes are levied annually and are typically based on a business’s gross receipts. All new businesses must submit an application within 30 days of the start of operations. All business licenses expire at the end of each Fiscal year (June 30th) and must be renewed annually by March 1st.
Filing and Payment Procedures
It is the duty of every person operating a new business, profession or trade in Fauquier County to file an Application for Fauquier County Business License and Instructions within 30 days of the start of operations. Payment of taxes due to the Treasurer on or before June 30th of each calendar year.
How to Obtain a Business License
Obtaining a business license in Fauquier County is usually a four-step process.
Is your business a properly registered business?
In order to receive a Fauquier County business license, you may first need to register your business. If your business is a Corporation or Limited Partnership conducting business in the Commonwealth of Virginia, you must register with the Virginia State Corporation Commission. To incorporate your business in Virginia, you must file articles of incorporation and amendments with the:
Virginia State Corporation Commission
P.O. Box 1197
Richmond, VA 23218
(800) 552-7945 or (804) 371-9733
If your business is a General Partnership or you wish to use a trade/Fictitious name you must register with:
Have you obtained zoning approval and complied with all County occupancy and uses codes?
All businesses in Fauquier County must obtain zoning approval and a Non-Residential or Minor Home Occupancy Permit before being issued a license or conducting business. The zoning approval insures that the business you wish to conduct is appropriate for the location you have selected.
Most businesses in Fauquier County will need to have their commercial space inspected by the Fire Marshall. Some businesses, handling combustible materials or those, which act as places of assembly, will need to obtain a Fire Prevention Certificate (FPC). For more information, contact:
Community Development and Planning
29 Ashby Street, 3rd Floor
Submit a Business License application with the Commissioner of the Revenue
Online or Print and Mail
Contact Treasurer’s office to Pay and for Business License issuance.Phone number: 540-422-8180
Online Payment: etreasurer
Computation of Tax
Businesses in Fauquier County are taxed on either their gross receipts or a flat rate basis or both. Most businesses are taxed based on gross receipts. The BPOL tax rate is established annually by the Board of Supervisors for each business category. To calculate the tax due multiply the current tax rate per $100 of gross receipts.
All new businesses, professions or trades in Fauquier County must submit an application within 30 days of the start of operations. All new business taxpayers are required to estimate the gross receipts that their business will generate for the taxable year the business began. The current year’s BPOL tax is computed on this estimate. This estimate is then adjusted when the license is renewed the following year using the business’ actual gross receipts. If the taxpayer has overestimated gross receipts, then a credit is issued on the BPOL tax for the upcoming year. If the taxpayer has underestimated gross receipts, then that amount is immediately due and added to the BPOL tax for the taxable year. Refer to the Current Tax Rates Schedule.
Once established each existing business, profession, or trade within Fauquier County must file an annual license renewal and pay the BPOL tax by March 1. Most businesses are taxed based on gross receipts, however some businesses are taxed on a flat rate basis. Refer to the Current Tax Rates Schedule.
Record-keeping and Audits
All persons engaged in business, profession of trades in Fauquier County shall keep sufficient records to enable the Commissioner of the Revenue to verify the accuracy of tax due. All records, books of accounts and other information pertaining to a business in Fauquier County shall be open to inspection and examination by the Commissioner of the Revenue to enable, ascertain and verify the appropriate amount of tax due.
Failure to File
Any person that engages in a business in Fauquier County without first obtaining a license shall, upon conviction thereof, be guilty of a class 1 misdemeanor. Any person who fails to file, obtain a license and pay the tax in the manner prescribed, there shall be added to the tax due a penalty of ten (10) percent thereof, plus interest. Furthermore, the Commissioner of the Revenue shall proceed, in a manner he may deem best, to assess against such person failing or refusing file the tax due plus penalty and interest.