Gloucester County Business License: $10 and $50 Fee Bands, 0.10 Rates From $100,000 and 6.3% Sales Tax
Gloucester County Business License: $10 and $50 Fee Bands, 0.10 Rates From $100,000 and 6.3% Sales Tax
If you plan to sell goods or services in Gloucester County, Virginia (population 40,097, Census 2025), you will deal with the Commissioner of the Revenue. Virginia has no general state business license, and the State Corporation Commission (SCC) forms entities but issues no business license. The license you need from Gloucester is a Business, Professional and Occupational License (BPOL) tax, which is a local tax under Va. Code 58.1-3700 et seq. This guide covers where to apply, what to do first, what the fees are, and when renewals are due. It is informational content, not legal or tax advice.
Where to Apply: The Commissioner of the Revenue
The Commissioner of the Revenue, Joanne Harris, handles the county business license. The office is at 6489 Main Street, Suite 137, Gloucester, VA 23061. Call 804-693-3451 or 804-693-1319 before you visit.
Gloucester does not have an online portal for this license. You apply by mail or in person. Because Gloucester has no incorporated towns, this one office covers the whole county, so you do not need to look for a separate town office.
Steps to Take Before You Apply
The county FAQ points to three steps that should come before you file the application.
- Get zoning approval. Contact Planning and Zoning at 804-693-1224 (6489 Main Street) for approval to operate the business or home occupation. If you plan to run the business from your home, ask about home occupation rules specifically.
- Contact the Health Department if you sell food or beverages. Call the Gloucester Health Department at 804-693-2445 before you open. Virginia has no statewide food-handler card rule, but food establishments are required to have a Certified Food Protection Manager, so ask the department what applies to your operation.
- Register any trade name with the SCC. If you do business under a name other than your legal name, file an Assumed Name Certificate with the State Corporation Commission. It costs $10 and is filed with the SCC, not the circuit court. Forms and instructions are at scc.virginia.gov/businesses. If you are forming an LLC first, the Articles of Organization (Form LLC1011) cost $100.
Who Needs a License and Who Is Exempt
The county's position is that anyone receiving money for goods sold or services rendered needs a license. The FAQ does not set a minimum income for that requirement. Two groups are exempt from the fee:
- Direct sellers are exempt from the fee when their receipts are under $4,000 a year.
- Manufacturers selling at wholesale from the place of manufacture are exempt.
The direct seller exemption is described as a fee exemption. Ask the Commissioner whether you still need to register if your receipts are under $4,000.
The Fee Bands
Gloucester's license fee depends on your gross receipts:
| Gross receipts | License fee |
|---|---|
| Up to $10,000 | $10 |
| Over $10,000 to under $100,000 | $50 |
| $100,000 and above | A percentage of receipts, based on your business type (see below) |
Population tier matters here. Gloucester is in the 25,000 to 50,000 population tier, and state law sets a gross receipts floor for localities in that tier of $50,000. The county FAQ says there is no minimum income, so these two statements do not obviously match. Ask the Commissioner how the $10 and $50 bands apply to businesses under $50,000 before you assume whether you need to file.
Rates per $100 of Gross Receipts
At $100,000 and above, the license tax is a rate per $100 of gross receipts. The rates below come from a 2023 county application form, so confirm each one before you file.
| Business type | Rate per $100 | Gross receipts band |
|---|---|---|
| Contractor | 0.10 (verify) | From $100,000 |
| Retail | 0.10 (verify) | $100,000 to $250,000 |
| Retail | 0.20 (verify) | Above $250,000 |
| Professional, real estate and financial | 0.10 (verify) | $100,000 to $250,000 |
| Professional, real estate and financial | 0.30 (verify) | Above $250,000 |
| Personal and business services | 0.10 (verify) | $100,000 to $250,000 |
| Personal and business services | 0.20 (verify) | Above $250,000 |
| Wholesale | 0.05 (verify) | Purchases above $100,000 |
These rates are lower than the state caps that apply in the first band, which is unusual. The county's form does not make clear whether the rate applies to all of your receipts or only to the portion inside each band. As an illustration only, a contractor with $150,000 in receipts would owe about $150 if the 0.10 rate applies to the full amount. Confirm the method with the Commissioner before you calculate your payment.
Some businesses pay a fixed fee instead of a percentage:
- Itinerant merchants: $200
- Peddlers: $200
- Carnivals: $10 a day
- Fortune tellers: $500
- Savings institutions and credit unions: $50
Renewals and Out-of-Town Contractors
License renewals are due March 1 each year. The county mails renewal notices in early January. If you do not receive a notice, do not assume you are off the list. Mark early January on your calendar and call the office if nothing arrives.
Out-of-town contractors have a separate trigger. Once your Gloucester receipts exceed $25,000, you need a Gloucester license. You must also provide proof of workers' compensation coverage and hold the required state contractor license. Virginia's contractor license classes changed on 2025-07-01: 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. The county does not state a late penalty percentage, so ask the Commissioner what happens if you file after March 1.
Other County Taxes and the 6.3% Sales Tax
Gloucester levies these additional local taxes:
- Meals tax: 4%
- Transient lodging tax: 5%
- Admissions tax: none
- Business personal property and machinery and tools: $3.10 per $100 of assessed value (tax year 2025). Confirm the rate for the current tax year with the Commissioner.
Gloucester's sales tax is 6.3%. The Virginia Department of Taxation rate table lists Gloucester County with Northampton County at that rate, which is 5.3% plus an extra 1% since 2021-07-01. Gloucester is not one of the regional-tax localities at 6%, and it is not at 7%. The statewide grocery rate is 1%. You can check the sales tax rules and register for a sales tax permit at tax.virginia.gov/sales-and-use-tax.
We did not find county rules for short-term rentals, so ask Planning and Zoning at 804-693-1224. If the county uses the term in its BPOL materials, note that under BPOL law a short-term rental means equipment rental, not vacation lodging.
Questions to Ask the Commissioner
Before you file, take these questions to the office at 804-693-3451 or 804-693-1319:
- How do the $10 and $50 bands apply to receipts under $50,000 in a 25,000 to 50,000 population locality?
- Does the per $100 rate apply to all receipts or only to the portion inside each band?
- What are the current-year rates on the BPOL application, and has the 2023 form been updated?
- Must a direct seller with receipts under $4,000 still register?
- What is the late penalty if I miss the March 1 renewal?
- What is the current-year business personal property rate?
Checklist
- Get zoning approval from Planning and Zoning (804-693-1224).
- Contact the Gloucester Health Department (804-693-2445) if you sell food or beverages.
- Register any trade name with the SCC ($10 Assumed Name Certificate). If forming an LLC, the Articles of Organization (Form LLC1011) cost $100.
- Complete the license application and submit it by mail or in person to the Commissioner of the Revenue, 6489 Main Street, Suite 137, Gloucester, VA 23061.
- Calendar the March 1 renewal and watch for the early January notice.
This page is informational content, not legal or tax advice. Fees, rates and deadlines change, and several figures above are marked to verify. Confirm current requirements with the Gloucester Commissioner of the Revenue, and consult a qualified CPA or attorney for complex situations such as multiple locations, mixed business activities or contractor licensing questions.