Frederick County VA Business License: Fixed Fees from $0 to $50 and How It Differs From Winchester

If you run a small business in Frederick County VA, the local license question usually comes down to one number: your gross receipts for the year. The county uses a fixed fee ladder for smaller businesses and switches to a per-$100 rate once receipts reach $100,000. The City of Winchester sits inside the county's borders, and its business license works differently. A business one block outside the city limits belongs to the county, so the address matters as much as the type of business.

This guide covers what the county reports charging, the renewal dates to watch, where to file, and how the schedule compares with Winchester VA. The county figures below are reported rather than confirmed, so each one is marked (reported, verify). Confirm every figure with the Commissioner of the Revenue Business Division before you rely on it.

This guide is informational content, not legal or tax advice. If your structure, receipts, or multi-location operations are complex, talk to a qualified attorney or CPA.

Virginia Has No General State Business License

Virginia does not issue a general state business license. The State Corporation Commission (SCC) forms entities such as LLCs and corporations, but it issues no business license. The local license is the Business, Professional and Occupational License (BPOL) tax under Va. Code 58.1-3700 et seq., which each city or county administers, usually through the Commissioner of the Revenue.

Not every locality levies a general license. Va. Code 58.1-3704 allows a locality to levy none, and some counties have none. Frederick County VA does levy one, as the schedule below shows.

Does a Small Business in Frederick County VA Need a License, and What Does It Pay?

The reported county schedule for smaller businesses works like this:

Gross receipts	Reported fee
Under $4,000	$0 (reported, verify). The county reports that a business in this range is not required to hold a license but is asked to file with the Commissioner.
$4,000 to $14,999.99	$30 (reported, verify)
$15,000 to $99,999.99	$50 (reported, verify)
$100,000 and above	Category rate per $100 of gross receipts (see the next section)

Here is the caution. Virginia law sets a population-based floor. A locality with more than 50,000 people cannot require a license for gross receipts under $100,000. A locality with 25,000 to 50,000 people cannot require one for receipts under $50,000, and no floor applies under 25,000 people. Localities over 50,000 may also waive the license for receipts up to $200,000 (verify the waiver ceiling with the county).

Frederick County VA's reported population is about 99,955 (reported, verify), which puts it in the higher band. The reported schedule still charges fixed fees on receipts below $100,000. Ask the Commissioner how those amounts fit the statutory floor and whether they apply to your business before you pay or assume you are exempt.

Rates for Businesses With $100,000 or More in Receipts

Once gross receipts reach $100,000, the category rate applies per $100 of gross receipts. The reported rates are:

Category	Reported rate (verify)
Contractors and builders	0.16 per $100 of gross receipts
Retail	0.20 per $100 of gross receipts
Services	0.36 per $100 of gross receipts
Professional services	0.58 per $100 of gross receipts
Wholesale	0.05 of gross purchases

Worked example (reported, verify): a professional services firm with $200,000 in receipts pays about $1,160, which is $200,000 divided by $100, times 0.58. Winchester's rate for the same category is also 0.58, so the two jurisdictions match at the top of the schedule. For most small businesses, the real difference lies in the fixed fee bands below $100,000.

Contractors also need state licensing, which is separate from the local license. Since July 1, 2025, DPOR contractor license classes are Class C for contracts over $1,000 to under $30,000, Class B for $30,000 to under $150,000, and Class A for $150,000 or more. Confirm your class with the Department of Professional and Occupational Regulation.

Frederick County VA Business License Renewal: Dates to Check

County pages are reported to set the renewal application due date at March 1 and the payment due date to the Treasurer at April 1, both reported and to be verified. If either date falls on a closed day, it moves to the next business day. State law sets March 1 as the default application date, and a locality may set a later date, up to May 1. The penalty cap is 10 percent.

1. New business: obtain your license within 30 days of starting.
2. Renewal application: reported due March 1 (verify).
3. Payment to the Treasurer: reported due April 1 (verify).
4. Weekend or holiday deadlines: move to the next business day (reported, verify).

Published sources disagree on the exact dates, so read the renewal notice you receive and confirm the deadlines with the Commissioner before you calendar them.

Frederick County VA Commissioner of the Revenue: Where to File

The Commissioner of the Revenue Business Division for Frederick County VA is at 107 N Kent St, Winchester (reported, verify). That is on the same street as the city's office, but it is a different building serving a different jurisdiction. The City of Winchester's Commissioner is at 21 S Kent St, Suite 100 (reported, verify). Check the address on your property or lease before you file, because it determines which office handles your license.

Zoning comes first. Get zoning approval from the county Planning Department before you submit the license application.

Related filings with the SCC are separate from the local license. Articles of Organization for an LLC (Form LLC1011) cost $100. An LLC files no annual report and pays a $50 annual registration fee to the SCC. Articles of Incorporation (Form SCC619) cost $75. An assumed name (DBA) is filed with the SCC for $10, not with the circuit court. A name reservation costs $10 and lasts 120 days. Use the SCC Clerk's Information System at https://cis.scc.virginia.gov/ or the SCC business page at https://www.scc.virginia.gov/businesses/.

Frederick County VA vs Winchester VA: How the Business Licenses Differ

Winchester is an independent city, so Frederick County VA surrounds it without including it. Two governments issue two separate licenses. A business inside the city limits pays the city's license. A business outside them belongs to the county, even if its mailing address says Winchester. If you operate in both places, ask both offices how your receipts are assigned.

Item	Frederick County VA	Winchester city
Population	About 99,955 (reported, verify)	About 28,272 (reported, verify)
Commissioner office	107 N Kent St, Winchester (reported, verify)	21 S Kent St, Suite 100 (reported, verify)
Small business fees	$0 under $4,000; $30 for $4,000 to $14,999.99; $50 for $15,000 to $99,999.99 (reported, verify)	$50 flat for receipts of $5,001 to $50,000 (reported, verify)
Rates above $100,000	Contractors 0.16, retail 0.20, services 0.36, professional services 0.58 per $100; wholesale 0.05 of gross purchases (reported, verify)	State maximums: contractors 0.16, retail 0.20, services 0.36, professional services 0.58 per $100 (reported, verify)

For a small business, the difference is the fixed fee ladder. A business with $12,000 in receipts pays $30 under the county schedule (reported, verify) and $50 under the Winchester schedule (reported, verify). A business with $3,000 in receipts pays $0 in the county, but the Winchester schedule as reported starts at $5,001, so ask the city what it charges below that point.

The statutory floor question applies to Winchester too. At a population of about 28,272 (reported, verify), the city falls in the 25,000 to 50,000 band, and its reported $50 flat fee starts at $5,001. Ask the city how that fee fits the $50,000 floor before you pay.

Neighboring counties vary as well. Clarke County reports a $30 license (verify), so do not assume the Frederick County VA schedule applies across the region.

Taxes Collected Locally

Frederick County VA's reported local taxes on meals and lodging are 4 percent for meals and 3.5 percent for lodging (2024 figures, verify). Virginia's base sales tax is 5.3 percent, combining state and local portions, and some regions pay more. Confirm your sales tax rate with Virginia Tax at https://www.tax.virginia.gov/.

One term to watch: in BPOL law, short-term rental means equipment rental, not Airbnb-style lodging, so a search on that phrase will not lead you to lodging rules.

Towns Inside Frederick County VA

Stephens City (about 2,207 people, reported, verify) and Middletown (about 1,471 people, reported, verify) may license separately. Under Va. Code 58.1-3711, a county license does not apply inside a town that taxes the same privilege. Ask the town directly whether you owe a town license before you assume the county license covers your location.

Other Licenses Worth Checking

Virginia has no statewide food handler card rule, but food establishments must have a Certified Food Protection Manager. Child day centers and family day homes are licensed by the Department of Education, while assisted living and adult day care are licensed by the Department of Social Services. Regulated trades and professions are licensed by state boards such as DPOR, the Department of Health Professions, VDACS, and ABC.

Checklist Before You Apply

1. Estimate your gross receipts for the year and identify your business category.
2. Get zoning approval from the county Planning Department.
3. Confirm with the Commissioner of the Revenue Business Division at 107 N Kent St which fixed fee or rate applies to you (reported, verify).
4. If your business has a town address or operates in Stephens City or Middletown, ask the town whether it licenses separately.
5. Calendar the March 1 application date and April 1 payment date from your renewal notice (reported, verify).
6. File any SCC entity or assumed name paperwork, and use the Virginia Small Business Development Center network at https://www.virginiasbdc.org/ for planning help.

Frederick County VA's fixed fees are modest for smaller businesses, but the numbers are reported rather than settled, and the statutory floor raises questions. Confirm each figure with the Commissioner before you pay, and consult a qualified attorney or CPA for complex situations.