Business License Taxes

If this is your first year in business, your license tax is based on an estimate of your gross receipts. Once your business has been in operation for a full calendar year, the business license tax will be based on the previous year’s gross receipts. Business License renewals are due on March 1st. 

Business License Applications

New Application
The Business License Application (PDF) may be printed and mailed to the Commissioner’s office at:
Charlottesville Commissioner of the Revenue
P.O. Box 2964
Charlottesville, VA 22902

Applications are due within first thirty days of establishing business. 

If your business uses a fictitious or assumed name, please register it with The State Corporation Commission (SCC) and advise the Commissioner’s Office.

Renewal Application - Existing Business
If you are renewing a Business License, please complete and print the Renewal Business License Application (PDF) and mail to the address listed above.

Schedule

Take a look at the Business License Tax Schedule (PDF) that is utilized to determine the amount of the Business License Tax.

Business Personal Property Tax

Application for a business license also obliges the applicant to file and pay business personal property tax.  All businesses located in the City of Charlottesville are required to file an itemized list of all equipment utilized in the business as of January 1 of the current year.  Further information on this can be found on the Business Personal Property Tax page.

AirBnB/Home Occupation Operators

Homeowners contemplating offering temporary lodging out of their home must first complete and submit the Home Occupation Provisional Use Permit (PDF) to the Department of Neighborhood Development Services in City Hall.

Next, you will need to obtain a Business License (PDF) (issued by the Commissioner of the Revenue), and register to collect and remit the City’s Transient Occupancy Tax (PDF) (also through the Commissioner of the Revenue’s Office).

Please fill out the above linked documents per instructions and return them (with applicable taxes/fees) to the address indicated on each form. Once the Department of Neighborhood Development Services issues the necessary Home Occupation permit, the Commissioner of the Revenue’s Office will issue your business license along with the necessary forms for remitting monthly transient occupancy tax.

If your Home Occupation business is already licensed under a different name, please advise the Commissioner of the Revenue’s Office at your earliest convenience (including license number).

NDS can be reached by phone at 434-970-3182.

Appeals

Pursuant to the provisions of Virginia Code Section 58.1-3703.1(A)(5), any taxpayer assessed with a local business license tax as the result of an appealable event may apply within one year from the last day of the tax year for which such assessment is made, or within one year from the date of such appealable event to the Commissioner of the Revenue. Review the Administrative Appeals Process for Business License Assessment (PDF) for more information.

For More Information

For further information regarding Business License Tax, call 434-970-3170 or email the Business License Tax Office