Washington County and Abingdon VA Business License: No County License, Three Towns License
Washington County, VA and Abingdon, VA Business License: No County License, Three Towns License
If your business is in Washington County, VA, the county does not require a business license. The county's tax page states that Washington County does not require business licenses and does not levy a Merchant's Capital Tax. The Towns of Abingdon, Damascus and Glade Spring do levy business license taxes on professionals and retail establishments, so a business inside one of those towns should check with that town before it opens.
Virginia has no general state business license. The State Corporation Commission (SCC) forms your entity, but it issues no business license. The local license is the Business, Professional and Occupational License (BPOL) tax, which each locality may levy under Va. Code 58.1-3700 et seq. Va. Code 58.1-3704 lets a locality levy no general license tax at all, so the answer depends on where your business is located.
This guide is informational, not legal or tax advice. Rates, thresholds and deadlines are set locally and change, so confirm each one with the agency named before you rely on it.
Washington County, VA business license: no county license
Washington County does not require a business license and does not levy a Merchant's Capital Tax. Va. Code 58.1-3704 permits localities to levy no general license tax, and Washington County is one that levies none. Do not assume a neighboring county works the same way, because each locality decides for itself.
Direct questions to the Commissioner of the Revenue, 1 Government Center Place, Abingdon, VA. The phone number is 276-676-6270 and the email is [email protected]. The county's taxpayer portal is at taxes.washcova.com.
Ask the Commissioner to confirm in writing that your specific business type needs no county license. A written answer costs nothing and is useful if a question comes up later.
The three towns: Abingdon, Damascus and Glade Spring
Abingdon, VA business license
The Town of Abingdon, VA (about 8,300 people) licenses professionals and retail businesses. Tourism is a large part of the local economy, with the Barter Theatre and the Virginia Creeper Trail drawing visitors, so retail, food and visitor-facing businesses should plan to contact the town before opening. This guide does not state Abingdon's rates, thresholds or filing dates. Contact the town and verify each figure before you open.
Damascus, VA business license
The Town of Damascus, VA also levies a business license tax on professionals and retail establishments. This guide does not state its rates, so ask the town what applies to your business and when the license is due.
Glade Spring, VA business license
The Town of Glade Spring, VA also levies a business license tax on professionals and retail establishments. Rates are not stated here, so ask the town for its current schedule.
How the BPOL tax works
Each locality sets its own BPOL rates, forms and filing deadlines. The statute also sets population-based floors for general licenses:
- In a locality over 50,000 people, a license cannot be required from a business with gross receipts under $100,000.
- In a locality of 25,000 to 50,000 people, a license cannot be required from a business with gross receipts under $50,000.
- In a locality under 25,000 people, no statutory floor applies.
- A locality over 50,000 people may waive the license for gross receipts up to $200,000 (verify the waiver ceiling with the locality).
Ask the Commissioner of the Revenue or the town which threshold applies to your gross receipts. Do not assume a threshold from another locality applies to you.
Other local taxes in Washington County and its towns
The county's tax page lists the local taxes below. The county and each town set their own figures, so treat these as what was posted and confirm them with the Commissioner of the Revenue or the town before you budget. Do not read any column as a statewide rate.
| Tax | Washington County, VA | Abingdon, VA | Damascus, VA | Glade Spring, VA | Saltville, VA |
|---|---|---|---|---|---|
| Transient occupancy (of total receipts) | 7% | 7% | 7% | Not stated | Not stated |
| Machinery and tools (per $100) | $1.55 | $0.55 | $0.52 | $0.20 | $0.85* |
| Personal property (per $100 of NADA loan value) | $1.70 | $0.76 | $0.52 | $0.20 | $0.65 |
| Real estate (per $100) | $0.43 | $0.19 | $0.46 | $0.23 | $0.22 |
*Saltville's machinery and tools figure applies 100 percent of original cost in the first year, falling 10 percent a year to 50 percent.
Retail sales in Washington County carry a 5.3 percent sales tax, made up of 4.3 percent state tax plus 1 percent local tax. If you sell taxable goods, register for a sales tax permit with Virginia Tax at tax.virginia.gov/sales-and-use-tax.
Southwest Virginia business license: how neighboring localities compare
Many businesses cross county lines, and questions about Galax, VA and Wytheville, VA come up often. Treat each row below as a starting point to confirm, not a final answer. An auditor report showing zero license revenue for a locality does not prove that the locality has no license, so ask its Commissioner of the Revenue directly.
| Locality | What the sources show | Confirm |
|---|---|---|
| Galax, VA (about 6,670 people) | From its 2026 application: retail $0.20, service $0.20, professional $0.58, contractor $0.16, wholesale $0.05 per $100. $30 minimum on every license. Beer permit $50, liquor $200, mobile food unit $200, peddlers $200. Due March 2, 2026 (March 1 fell on a Sunday), with a 10 percent penalty. Zoning and building review come before you apply. | The 2026 due date has passed. Confirm the next due date and current rates with Galax. |
| Wytheville, VA (town, about 8,100 people) | Renewal notices mailed March 20. License application and fee due May 1. Rates not stated here. | Verify the dates and ask the town for rates. |
| Wythe County, VA | Appears not to levy a county license. | Verify with the county. |
| Smyth County, VA | Appears not to levy a county license. Taxes merchants' capital. | Verify with the county, including the merchants' capital rate. |
| Marion, VA, Chilhowie, VA and Saltville, VA | Each licenses businesses at the town level. | Verify with each town for rates and due dates. |
| Carroll County, VA | Taxes merchants' capital. Appears not to levy a county license. A short-term rental registration exists. | Verify the merchants' capital rate and the short-term rental registration fee. |
| Tazewell County, VA | Appears not to levy a county license. | Verify with the county. |
| Town of Tazewell, VA | License due April 15. | Verify with the town. |
| Richlands, VA | Licenses businesses. | Verify rates and due dates with the town. |
| Wise County, VA | Appears not to levy a county license. | Verify with the county. |
| Town of Wise, VA | Reports wholesale $0.05, contractors $0.15, retail $0.20, repair and service $0.25, professional $0.35 per $100. $30 initial fee. Due May 1. | Verify each figure with the town. |
| Bristol, VA, Norton, VA, Big Stone Gap, VA and other places not listed | Not covered in this guide. | Ask the local Commissioner of the Revenue. |
If a locality's BPOL rules mention short-term rentals, that term means equipment rental under BPOL law, not a vacation rental such as an Airbnb. Also confirm that you are reading the Virginia page, since Washington County exists in other states too.
State requirements that still apply
A local license does not replace state filings. These state requirements apply regardless of county or town status:
- LLC formation: Articles of Organization (Form LLC1011) cost $100 and are filed online through the SCC Clerk's Information System at cis.scc.virginia.gov. Expedited online filing costs $50 or $100 for next day or $200 for same day, and it is nonrefundable. Virginia LLCs file no annual report. They pay a $50 annual registration fee to the SCC.
- Corporation formation: Articles of Incorporation (Form SCC619) cost $75. Corporations file an annual report and pay an annual registration fee based on authorized shares. Check the SCC annual fee schedule for the current amount.
- Name reservation: $10 for 120 days, through the SCC at scc.virginia.gov/businesses.
- Assumed name (DBA): $10, filed with the SCC Clerk's Office, not the circuit court. No newspaper publication is required.
- Contractors: Since July 1, 2025, Class C covers over $1,000 to under $30,000, Class B covers $30,000 to under $150,000, and Class A covers $150,000 or more. Confirm your class with the Department of Professional and Occupational Regulation (DPOR).
- Food businesses: Virginia has no statewide food handler card rule, but food establishments are required to have a Certified Food Protection Manager.
- Child care and care facilities: The Department of Education licenses child day centers and family day homes. The Department of Social Services licenses assisted living and adult day care.
For free or low-cost help, the Virginia Small Business Development Center network is at virginiasbdc.org, and the SBA's Richmond district office page is at sba.gov/district/richmond.
Checklist before you open
- Confirm whether your business location is in Washington County, Abingdon, Damascus or Glade Spring. A town address changes the answer.
- Form your entity with the SCC, and reserve your name for $10 if you need time.
- File a $10 assumed name certificate if you will trade under a name other than your legal name.
- Get a sales tax permit from Virginia Tax if you sell taxable goods.
- Contact the Commissioner of the Revenue at 276-676-6270, and the town if you are inside one, before you open.
- Check whether your trade needs a state board license, such as one from DPOR.
- Have a qualified attorney or certified public accountant (CPA) review your structure and tax position.
Disclaimer: This guide is informational content, not legal or tax advice. Local ordinances, rates and deadlines change. For complex situations, consult a qualified attorney or certified public accountant (CPA) before making decisions.