Business License Rate Schedule
Businesses that estimate gross receipts of more than $50,000 and flat rate businesses use the tax rate
schedule below; otherwise the license fee of $50.00 applies.
Class AG – Automobile Graveyards/Junkyards = 5-20 vehicles $30.00; over 20 vehicles $50.00. (Prior application must be made with the County Administrator.)
Class AO - Amusement Operators = $50.00 plus .10 per $100 of gross receipts (Upon renewal each year, must furnish list of machines located in Gloucester
st
County as of January 1
with addresses.)
Class CA – Carnivals = $10.00 per day (Concessions not owned by carnival may require separate license.)
Class CO - Contractors and persons contracting for their own account for sale = .10 per $100 of gross receipts or $50 minimum (Workers’ Compensation
questionnaire must be completed before license can be issued.)
Class DS - Direct sellers = .10 per $100 of gross receipts or $50 minimum. No fee for gross receipts under $4,000.
Class FS – Financial Services = .12 per $100 of gross receipts or $50 minimum.
Class FT - Fortune Tellers, Clairvoyant, Palmistry = $500 fee (Prior to licensing & renewing each year, the applicant must report to the County Sheriff’s office for
a police check, including being photographed and fingerprinted.)
Class IM – Itinerant Merchant of all types = $500.00 fee (must get zoning permit prior to license each year)
Class JY – Junkyard = .10 per $100 of gross receipts (Prior application must be made with the County Administrator.)
Class MP – Massage Parlor = $1,000.00 fee (Prior application at Gloucester County Health Dept. for investigation is required, accompanied by a non-refundable
filing fee of $1,000.00. The license fee is additional.)
Class PE – Peddlers of all types = $500.00 fee (Special peddler’s parking regulations must be met.)
Class PS – Professional Services = .12 per $100 of gross receipts or $50 minimum.
Class RE – Real Estate Services = .12 per $100 of gross receipts or $50 minimum.
Class RM - Retail Merchant = .10 per $100 of gross receipts of $200,000 or less and .20 per $100 of gross receipts over $200,000 or $50 minimum.
Class SE – Services- Repair, Personal, Business Services and all other business occupations = .10 per $100 of gross receipts
:
Such businesses include, but are not limited to, the following
•
Auctioneers
•
Barber Shops
•
Beauty Shops
•
Billboard and Billboard owners
•
Bondsman (Must obtain certificate from Judge of Circuit Court of Gloucester County and a copy of $200,000 bond or assets made payable to the
Commonwealth of Virginia is required before license can be issued.)
•
Bowling Alleys
•
Certified Massage Therapist (Certified by State of Virginia and a Current copy of certificate issued by the Regulatory Board of Virginia is
required before license can be issued.
•
Child Care (Five (5) children or less, excluding own, no zoning required; however, check with Social Services for State license details.)
•
Cleaning and/or pumping septic tanks
•
Commissioned Merchant
•
Exterminators
•
Health Spa/Services (State requirements must be met before license can be obtained)
•
Pawnbrokers (Before license can be issued, authority must be granted by the Circuit Court of Gloucester County and a copy of a $50,000 bond
made Payable to Gloucester County is required)
•
Photographers
•
Pool Rooms
•
Refuse Haulers (Vehicles must pass yearly inspection of County Engineer)
•
Security/Investigative Services (Current copy of State License required with list of employees)
•
Tourists Courts, travel trailer parks, hotels, motels, motor lodges, etc.
•
Undertakers (Current copy of certificate issued by the Regulatory Board of Virginia required before license can be issued)
Class SL – Savings and Loan Associations = $50.00 (Main office only)
Class TE – Telegraph and Telephone Companies = ½ of 1 percent of gross receipts (Charges for long distance telephone calls not included in gross receipts)
Class WA – Water or Heat, Light and Power Companies = ½ of 1 percent of gross receipts
Class WS – Wholesale Merchants of all types = .05 per $100 of gross purchases or $50 minimum.