Albemarle County Business License: Waived at $25,000 or Less, $50 to $100,000 and a June 15 Tax Due Date

If your business operates in Albemarle County, the county's rules turn on your gross receipts. Albemarle County waives the license for gross receipts of $25,000 or less. Above $25,000 and below $100,000, you pay a $50 license fee. At $100,000 or more, you pay the license tax measured by gross receipts at the county's rate for your business category, and that tax is due on or before June 15 of the license year. The waiver is in County Code Sec. 8-200(D), the $100,000 tax threshold is in Sec. 8-500, and the $50 fee is in Sec. 8-501. Confirm current figures on the county's tax page and with the Business and Personal Tax Unit before you file.

This page covers Albemarle County only. The City of Charlottesville is a separate jurisdiction with its own license rules, and a Charlottesville mailing address does not put your business inside the city or the county. Check the city's own business license rules if you are in the city.

Virginia has no state business license

Virginia does not issue a general statewide business license. The State Corporation Commission (SCC) forms entities and registers assumed names, but it does not issue a business license. The license you are looking for here is the Business, Professional and Occupational License (BPOL), a local license tax authorized under Va. Code 58.1-3700 et seq. and administered by each county, city or town. BPOL is a local tax, not a state one, and not every locality levies a general one. Va. Code 58.1-3704 allows a locality to levy none, so the rules in one county do not apply to the next.

Albemarle County has a population of 118,356, which puts it above 50,000. For a locality of that size, state law bars a license requirement on gross receipts under $100,000 and allows the locality to waive the license for receipts up to $200,000 (verify this waiver ceiling with the county). Albemarle sets its own waiver at $25,000, which is well below that ceiling. Those statutory figures are the outer limits the state allows, not the county's rates, and you should not treat them as the rate you will pay.

The three thresholds

Gross receipts	What you owe	Authority
$25,000 or less	License waived	County Code Sec. 8-200(D)
More than $25,000 and less than $100,000	$50 license fee	County Code Sec. 8-501
$100,000 or more	License tax at the category rate, per $100 of gross receipts	County Code Sec. 8-500

The $50 fee and the flat taxes are paid with the application. A tax measured by gross receipts is paid on or before June 15 of the license year. Because the $50 fee applies to receipts in the middle band, ask the Business and Personal Tax Unit to confirm how the fee is calculated for your specific receipts before you assume the number.

Albemarle County rates per $100 of gross receipts

For businesses at the $100,000 level and above, the county's published rate sheet lists the following rates per $100 of gross receipts. Confirm each rate on the county's rate sheet before filing, because the figures can change.

Business category	Rate per $100 of gross receipts
Retailer	0.20
Wholesale (may be reported on purchases)	0.05
Rental of houses, apartments and commercial property	0.20
Utility	0.50
Financial, real estate and professional	0.58
Contractors, developers and speculative builders	0.16
Vending and coin-operated retail	0.20
Direct retail seller shipping to remote buyers	0.10
Federal research and development prime contractor	0.03
Repair, personal, business and other services	0.36
Motor vehicle dealership (paid on the 20th after each quarter)	0.20

Your category matters more than your total. A business that does both retail and contracting work will usually need to split its receipts by category, so ask the county how to report mixed activity before you file.

Flat taxes and alcohol licenses

Some businesses pay a flat tax instead of a percentage of receipts. The county's published flat amounts are:

• Coin-operated amusement machines: $100 for fewer than 10 machines, and $200 for 10 or more
• Fortune teller: $500
• Carnival for profit: $500 per day
• Itinerant merchant: $500 for non-food goods, and $50 for food
• Bondsmen: $150
• Going-out-of-business sale: $65
• Show and sale: $50 for 7 days, or $150 for 30 days

Alcohol licenses are also flat. A beer license is $25, a beer and wine license is $37.50, and a mixed beverage license is $200, $350 or $500 depending on seating. Confirm the alcohol amounts with the county and with the Virginia Alcoholic Beverage Control Authority, because those licenses also require state approval.

Deadlines you need to track

Albemarle's deadlines come from County Code Sec. 8-201 and the county's forms. Build them into your calendar when you first license the business.

• New business: Apply before you begin business. The county's new application also refers to a window of about 30 days to avoid a penalty, but do not rely on that window. Apply before you open.
• Existing licensee renewal: Renew by March 1. In 2026, the county's forms printed March 2 because March 1 fell on a Sunday, so check the form for the year you are filing.
• Gross receipts tax: Pay on or before June 15 of the license year.
• Penalty: Late filing or late payment adds a penalty of 10 percent of the tax. If both are late, only the filing penalty applies.

A new business estimates its receipts from its start date through December 31. The county later adjusts the tax to actual receipts under Sec. 8-402 and Sec. 8-602, so an estimate that turns out to be low will generate an adjustment, and it is worth keeping good records from the first month.

New requirements for 2026

Two items are new in 2026. Homestay hosts must file an Accommodations Provider Annual Attestation, which is also part of renewal. Contractors must supply workers' compensation verification with their filings. If either applies to you, have the documents ready before you submit.

How to file in Albemarle County

The county's Department of Finance and Budget handles the license through its Revenue Administration Division, Business and Personal Tax Unit. Confirm these details on the county forms before you mail anything:

• Mailing address: Department of Finance and Budget, Revenue Administration Division, Business and Personal Tax Unit, 401 McIntire Road, Suite 133, Charlottesville, VA 22902
• Email: [email protected]
• Phone: 434-296-5852
• Online filing: https://AlbemarleCountyTaxes.Org/Business

The mailing address carries a Charlottesville ZIP code because the county office is located in that area. That does not mean your business is inside the City of Charlottesville, so do not confuse the two jurisdictions when you fill out the form.

Before you apply, complete these items:

1. Zoning approval: Community Development must approve the use. You do not need that approval before you apply, but you should start it early because your license depends on the use being permitted.
2. Assumed name: If you operate under a name other than your legal name, register it with the SCC for $10 at https://www.scc.virginia.gov/businesses/. The assumed name certificate is filed with the SCC, not with the circuit court.
3. Entity filing: If you form an LLC, the Articles of Organization (Form LLC1011) cost $100. A Virginia LLC pays a $50 annual registration fee to the SCC and files no annual report. A stock corporation pays by authorized shares.

Home occupation permits

Running a business from your house requires a home occupation permit, and Albemarle uses two paths. Check with Community Development on which path fits your business, because the county decides the classification based on how the business operates. Do not assume a fee; ask Community Development directly.

• Class A: A staff clearance for a home business with family members only, with no signs and no non-resident employees.
• Class B: A special use permit decided by the Board of Supervisors. This path is for businesses that do not meet the Class A conditions.

A home occupation permit is separate from the BPOL license. You may need both, and the county will not issue the license for a use that the zoning approval does not cover.

Other taxes that affect Albemarle businesses

• Business personal property and machinery and tools: About $4.28 per $100 of assessed value, with installments due in June and December (confirm with the county).
• Transient occupancy tax: 9 percent since July 1, 2024.
• Short-term rental tax: A daily tax of 1 percent (confirm with the county).
• Meals tax: The county's tax page prints conflicting figures, so check with the county before you set your prices.
• Sales tax: 5.3 percent. Register with the Virginia Department of Taxation (Virginia Tax) at https://www.tax.virginia.gov/ before you collect sales tax.

Note that in BPOL law, a short-term rental means equipment rental, not a vacation rental listing. Keep that distinction in mind when you read the county's forms.

Towns inside the county

The Town of Scottsville sits inside Albemarle County. Under Va. Code 58.1-3711, a town may displace the county license, which means a business in Scottsville may owe the town's license rather than the county's. Ask the Town of Scottsville directly whether the county license applies to your location before you file with the county.

Next steps

1. Estimate your gross receipts from your start date through December 31 and identify your category.
2. Confirm the waiver, fee and rate figures on the county tax page and the rate sheet.
3. Start the zoning and home occupation review with Community Development if you work from home.
4. Register your assumed name with the SCC if you use one.
5. Apply before you open, and calendar March 1 for renewal and June 15 for the gross receipts tax.

Important information

This guide is informational and is not legal or tax advice. Rates, thresholds and deadlines can change, and the county's published figures control. For a complex situation, such as mixed business categories, multiple locations, or a home business with employees, talk with a qualified attorney or certified public accountant before you file.