James City County Business License: $0 Under $4,000, 10-Day Application, 7.0% Sales Tax and Paper-Only Filing
James City County Business License: $0 Under $4,000, 10-Day Application, 7.0% Sales Tax and Paper-Only Filing
If you are starting or expanding a business in James City County, Virginia, your first question is which locality you are in. Many county businesses use a Williamsburg mailing address, but James City County is a separate locality from the independent City of Williamsburg. The city has its own license and its own rules, covered in our Williamsburg business license guide. Decide based on the physical location of your business, not the mailing address. For regional context, see our Hampton Roads business license guide. Do not carry over the 6% sales tax rate from a neighboring locality. The James City County combined sales tax rate is 7.0%.
How Virginia Business Licensing Works
Virginia has no general state business license. The State Corporation Commission (SCC) forms your entity, but it issues no business license. The license most businesses need in James City County is the Business, Professional and Occupational License (BPOL), a local license tax under Va. Code 58.1-3700 et seq. Localities set their own rates and filing deadlines. Not every locality levies a general BPOL tax, so confirm what applies where your business is located.
Before You Reach the County: State Filings
If you form an entity, the SCC fees come first. A Virginia LLC files Articles of Organization (Form LLC1011) for $100 through the SCC Clerk's Information System at cis.scc.virginia.gov. An LLC pays a $50 annual registration fee to the SCC and files no annual report. A corporation files Articles of Incorporation (Form SCC619) for $75, and its annual fee depends on the number of authorized shares.
If you operate under a name other than your legal name, an assumed name (DBA) certificate costs $10 and is filed with the SCC, not the circuit court. You can reserve a name for $10 for 120 days. Current SCC forms and guidance are at scc.virginia.gov/businesses.
Where to Apply
The Office of the Commissioner of the Revenue handles the county business license. Commissioner of the Revenue Richard Bradshaw administers it. Use these contacts:
| Contact | Details |
|---|---|
| Office | 101 Mounts Bay Road, Building B, Williamsburg, VA 23185 |
| Mailing address | P.O. Box 283, Williamsburg, VA 23187-0283 |
| Main phone | 757-253-6695 |
| Fax | 757-253-6733 |
| Business license inspector | 757-253-6698 |
| Hours | Monday to Friday, 8 to 5 (verify) |
There is no online filing. Send a paper return and a check payable to 'Treasurer, James City County.' Confirm the current address, hours and forms on the county website at jamescitycountyva.gov (verify), because the county site blocks automated access and the details here come from archived captures dated 2025 to 2026.
Who Needs a James City County License
You need a county license if you do any of the following and you also have a tie to the county. The activities are advertising, filing a Schedule C, working as a 1099 contractor, or operating a vacation rental. The ties are these: if you have office or commercial space in the county, you need a license. If you have no space, you still need one if you are a county resident, if you run a food truck operating in the county, or if you are a contractor living or working there.
The Fee Ladder by Gross Receipts
The county charge depends on your gross receipts. Confirm each figure with the Commissioner's office before you budget.
| Gross receipts | License charge |
|---|---|
| $0 to $3,999.99 | No charge, but a first-year minimum of $30 applies (verify) |
| $4,000 to $49,999.99 | $30 (verify) |
| $50,000 to $99,999.99 | $50 (verify) |
| $100,000 and above | Tax on all gross receipts, per $100, at the rate for your category (below) |
At $100,000 and above, the rate applies to your entire receipts, not only the amount over $100,000. The rates per $100 of gross receipts are:
| Business category | Rate per $100 (verify) |
|---|---|
| Wholesale | 0.05 |
| Contractor | 0.16 |
| Retail | 0.20 |
| Business, personal, repair and other services | 0.36 |
| Utility | 0.50 |
| Professional | 0.58 |
For example, a retailer with $200,000 in gross receipts has 2,000 units of $100. At $0.20 per unit, the license tax is $400 (verify). Restaurants and alcohol sellers pay tax on all receipts plus flat fees, so ask the county for their schedule before you file.
Virginia law also limits what a locality of this size can charge. James City County had 83,326 people in the Census 2025 estimate, which is over 50,000. A locality over 50,000 people cannot require a license for gross receipts under $100,000, and it may waive the license for receipts up to $200,000 (verify the waiver ceiling). The $30 and $50 amounts apply to receipts below $100,000, so ask the Commissioner's office how those amounts fit within that floor and waiver before you assume a figure.
Deadlines and Filing Rules
- Apply within 10 days of starting business. Apply on paper.
- Renew and pay by March 1 every year, regardless of your receipts level. If you want to close the account, tell the county in writing.
- Late payments carry a 10% penalty (verify).
- First-year estimates that come in under 80% of your actual tax are corrected, and the county adds 10% (verify).
- Late filers who file after September 30 attach a copy of their prior-year federal return (verify).
- Out-of-area state-licensed contractors apply within 10 days unless their expected receipts are below $25,000 (verify). They still send the renewal package.
- Manufacturers are exempt from the license but must register for machinery and tools. Call 757-253-6699.
Other County Taxes You Will File
The license is only one filing. Confirm each of these with the county:
- Business personal property: $4.00 per $100 on 25% of cost (verify). The return is due May 1 and must be filed on paper. The county accepts no online, fax or email returns. A 10% late penalty applies (verify). Bills are due August 5 and December 5 (verify).
- Machinery and tools: $4.00 per $100 on 25% of cost, due May 1 (verify).
- Meals tax: 4%, due monthly by the 20th, hard copy only (verify). Delivery and booking platforms do not remit the meals tax for you, so you must file it.
- Transient lodging tax: 5% on stays under 30 days, plus $2 per room-night (verify).
- Cigarette tax: 40 cents per 20-pack since September 1, 2021 (verify).
- Admissions tax: confirm with the county whether it applies to your business.
Sales tax in James City County is 7.0%: 4.3% state, 1.0% local, 0.7% regional and a 1.0% Historic Triangle add-on under Va. Code 58.1-603.2. The Historic Triangle add-on is shared with the City of Williamsburg and York County. Groceries are taxed at 1%. Register for a sales tax permit and find current rules at Virginia Tax.
Short-Term Rentals
The county treats short-term lodging as a Tourist Home (up to five rooms) or a Rental of Rooms (usually at most three rooms, with the owner living on site). Both uses are permitted by right in the EO and R-4 districts, and Tourist Homes are also permitted by right in B-1, LB, MU and R-5. Renting rooms in A-1, R-2, R-8, R-1 and R-6 requires a special use permit, and M-1, M-2, PUD, PL and RT do not permit either use. Before you accept guests, get an updated Certificate of Occupancy and a business license, and plan for monthly state sales tax and county lodging taxes. Read the broader comparison in our Virginia short-term rental rules by locality guide.
Questions go to Community Development at 757-253-6671 or Zoning at 757-253-6685. In BPOL law, 'short-term rental' refers to equipment rental, not lodging, so do not use that term when you describe a vacation rental to the county.
If you run a home-based business, include an Application for Home Occupation in your license package. Ask the Commissioner's office for the current form.
Checklist Before You Open
- Confirm that your business location is in James City County and not the City of Williamsburg, using the physical address rather than the mailing address.
- Confirm zoning for your use with Community Development (757-253-6671) or Zoning (757-253-6685).
- Mail a paper application within 10 days of starting business.
- Calendar March 1 for your annual renewal and payment, or close the account in writing.
- Calendar May 1 for the business personal property return and the machinery and tools return.
- Confirm every fee, rate and date marked (verify) with the county before you budget.
This page is informational content, not legal or tax advice. Fees, rates and dates marked (verify) come from archived county sources and may have changed. For complex situations, such as operating in more than one locality, choosing an entity type, or handling lodging tax, consult a qualified attorney or CPA.