Owners of businesses within the Richmond city limits are required to obtain a Richmond business license annually. The business
license identifies the business and serves as base for imposing business taxes.
New businesses in the city must obtain a license within 30 days of the date of opening.
Before you make the business license renewal, you must obtain your
"Certificate of Zoning Compliance". Contact
Planning and Development Review for more information.
Submit Business License Application with Appropriate Materials to
Division of license, Assessment and Tax Audit
900 E. Broad St., Room 103
Richmond, VA 23219
Please print the form on white paper, sign it and enclose all required documents to help us process your application in a timely
manner. If you need further instructions, please call (804)646-7000.
Steps To Completing Your Business License Application
If the Business Is New In the Current Calendar Year
Basis: Indicate estimate of expected gross receipts (fees, contracts, earnings, etc.,) from date business opened to
December 31.
If the Business Began on or before January 15 of the Prior Calendar Year
Basis: Indicate actual gross receipts (fees, contracts, earnings, etc.) from the date the business opened up to
December 31.
If the Business Began After January 15 of the Prior Calendar Year
Basis: Indicate estimate of expected gross receipts (fees, contracts, earnings, etc.) for the current calendar year.
Calculating Total Tax
Enter the Total Gross Receipts In the Gross Receipts Column on the application form.
Tax Calculation
- If basis is less than $5,000, no tax or fee is due.
- If basis is between $5,000 and $99,999.99, only $30.00 fee is due.
- If basis is $100,000 or more, multiply basis by tax rate to determine amount due.
The total tax or fee due will be calculated based on amount(s) recorded in the basis column.
Payment
Return bottom portion of the application with your payment payable to the City of Richmond
by March 1. The application must be signed in order for the license to be valid.
Special Cases - Determining Gross Receipts
Wholesale Merchants may use purchases to determine gross receipts.
2013 Business License Tax Rates on Gross Receipts of $100,000 or more
| Service | Rate |
|---|
| Professional Service | $0.58 per $100 |
| Personal Service | $0.36 per $100 |
| Retail Merchant | $0.20 per $100 |
| Wholesale Merchant (Based On Purchases) |
$0.22 per $100 |
| Contractor (Certification Required) | $0.19 per $100 |
| Repair Service | $0.36 per $100 |
| Restaurant (Health Permit Required) |
$0.36 per $100 |
Flat Rate Fees
| Service | Flat Fee |
|---|
| Beer & Wine | $75 |
| Itinerant Merchant | $500 |
| Peddlers ** | $225 |
| Sidewalk Vendors ** | $225 |
** $300,000 liability Insurance Coverage Required.
| Mixed Beverages - Based On Seating Capacity | Flat Fee |
|---|
| 1 - 100 seats | $200 |
| 101 - 150 seats | $350 |
| over 150 seats | $500 |
All Vendors must provide a current copy of Commercial Liability Insurance.
The city of Richmond must be named as co-insured.
All Food Vendors must provide a current copy of "Health Certificate."
For all vendors located within the "Central Business District," please contact the Tax Enforcement Office prior to renewal at (804) 646-7000.
Renewal license
Business License Tax payments are due by March 1. However, with
the exception of flat rate license taxes or fees, if your tax due exceeds $50,
you may elect to pay in two equal parts. The second half payment is due
on or before June 15.
All Flat Rate licenses must be paid in full by March 1.
New Businesses
License taxes are payable in full within 30 days of the begin date of the
business.
Itinerant Merchant and Vendor licenses for special events
Fees are due in full prior to the begin date of the event.
