Newport News Business License: $30 and $50 Flat Fees Under $100,000, Contractor Rate 0.15, Special Classes
Disclaimer: This page is informational content, not legal or tax advice. City fees, classes and deadlines can change, so confirm current figures with the Newport News Commissioner of the Revenue before you file. For complex situations, consult a qualified attorney or CPA.
If you are opening a business in Newport News, Virginia (population 183,230 per Census 2025), you will deal with two kinds of paperwork. The first is formation. The State Corporation Commission (SCC) forms LLCs and corporations and files assumed names, but it issues no business license. The second is local. The City of Newport News licenses businesses under the Business, Professional and Occupational License (BPOL) tax, which is a local license tax under Va. Code 58.1-3700 et seq. Virginia has no general statewide business license, and not every locality levies a general one. This guide covers the city side: where to file, what it costs, what to submit, and what you must renew each year.
Where to Apply: The Commissioner of the Revenue
The license is administered by Commissioner of the Revenue Tiffany Boyle through the Business Taxes and Licensing office. The fastest route is to file and pay online at tax.nnva.gov. To set up an account, add your business name, account number, and either your Social Security number or Federal Employer Identification Number (FEIN).
You can also visit in person at either office:
- Downtown: 2400 Washington Avenue, Newport News, VA 23607
- Denbigh: 12912 Jefferson Avenue, Newport News, VA 23608
Main line: 757-926-8752. Business license line: 757-926-8651 or 757-926-8644. Hours are Monday to Friday, 8:30 a.m. to 4:30 p.m. The license is governed by City Code Chapter 23, sections 23-33 to 23-56.
Step by Step: How to Apply
- Apply before you begin business. Do not open first and file later.
- Submit the Business Classification Information (BCI) form. The classification you select determines which rate applies to your gross receipts.
- Add the forms your entity type requires. Corporations, LLCs, and general partnerships also file the List of Partners form. Contractors add the workers' compensation form and a subcontractor list. Nonprofits add a nonprofit supplement.
- Estimate first-year gross receipts. The estimate is adjusted to actual receipts at year end, so make it realistic rather than optimistic.
- Pay within 30 days of starting business.
If you believe the city assigned the wrong classification, you can appeal under Va. Code 58.1-3703.1(A)(5). Only auto dealers may pay quarterly. Everyone else should plan on the standard annual schedule and confirm the due dates with the Commissioner.
The Flat Fee for Receipts Up to $100,000
Smaller businesses pay a flat fee instead of a rate. The most common mistake is reading the $30 fee as covering all receipts under $100,000. It does not. The breakdown is:
| Gross receipts | License fee |
|---|---|
| $0 to $50,000 | $30 |
| $50,001 to $100,000 | $50 |
| Above $100,000 | The rate schedule below applies |
State law limits how much a locality can require from small businesses. A locality with more than 50,000 people cannot require a license for gross receipts under $100,000, and it may waive the license for receipts up to a ceiling. Confirm the current waiver ceiling with the Commissioner of the Revenue (verify before relying on it). Newport News has more than 50,000 residents, so this floor applies to you, but the city sets its own fee schedule within that rule. Ask the Commissioner how the floor applies to your projected receipts.
Rates Per $100 of Gross Receipts
Once receipts exceed $100,000, the city applies a rate to gross receipts. Rates are per $100 of gross receipts unless noted.
| Business type | Rate |
|---|---|
| Contractor | 0.15 (below the 0.16 state cap) |
| Retail | 0.20 up to $50 million. Above that, a fixed $100,000 on the first $50 million plus 0.05 for each $100 above |
| Financial, real estate, and professional | 0.58 |
| Repair, personal, and business services | 0.36 up to $5 million. Above that, $18,000 plus 0.05 for each $100 above |
| Wholesale merchants | $50 on the first $10,000 of purchases, plus 0.20 for each $100 of purchases over $10,000 |
| Direct sellers | Nothing on the first $4,000. After that, 0.20 (retail) or 0.05 (wholesale) |
Contractors should note the 0.15 rate. It is the figure for the contractor class, not the statewide cap, so do not budget at 0.16.
Special Classes
Newport News has many special classes beyond the standard retail, service and professional categories. These are a sample, not a complete list:
- Exterminators: 0.15 per $100
- Ship and boat repair: 0.05 per $100
- Barber or beauty school: 0.25 per $100
- Federal research and development prime contractors: 0.03 per $100
- Peddlers and itinerant merchants: $325
- Secondhand and junk dealers: $225
- Canvassers: $65
- Savings institutions: $50
If your business fits a special class, tell the Commissioner when you file the BCI form, because the class controls the rate.
Short-term rental businesses. In BPOL law, a short-term rental business means equipment rental, not an Airbnb style room rental. Equipment rental is taxed at $30 or $50 flat, then 0.20 per $100 over $100,000. If you rent rooms to guests, that is a zoning matter covered below.
Other City Taxes You May Owe
The license is only one part of your local tax picture. Depending on your business, you may also owe:
| Tax | Rate or amount | Notes |
|---|---|---|
| Business tangible property | $4.50 per $100 assessed value | Assessed at one-third of original cost. File Form COR4 by March 1 |
| Machinery and tools | $3.75 per $100 | File Form COR5 |
| Meals | 7.5% | Due the 20th. A 3% discount applies for timely payment. Includes trucks and carts |
| Transient room tax | 8% plus $1.00 per room per night | Stays of 30 days or fewer |
| Admissions | 10% | Tickets and admission charges |
| Cigarettes | $0.85 per pack of 20 | Dealers selling cigarettes |
| Equipment rental | 1% | Charged in lieu of business property tax on rented equipment |
Sales tax in Newport News is 6.0%, made up of 4.3% state, 1.0% local, and 0.7% regional. If you sell taxable goods or services, register with Virginia Tax at tax.virginia.gov. Check tax.nnva.gov for the city forms and payment options before your first filing.
Zoning Permits and Home-Sharing Rentals
Zoning permits go through the Citizen Self Service Portal at cssprod.nnva.gov. Available permits and letters include:
- Home occupation
- Special home occupation
- Food truck
- Short-term rental
- Zone verification letter
Home-sharing rentals are governed by Zoning Ordinance Section 45-517.1, adopted in 2022. To qualify:
- The home must be your primary residence, where you live at least 185 days a year
- No more than 6 lodgers at one time, and no more than 2 per bedroom
- A written exit plan for guests
- Detectors and fire extinguishers installed as required
- A guest log kept on site
Confirm the home-sharing permit fee with the city, since it is not listed in this guide.
Street Food Vendors
Street food vendors may operate only in the Downtown and Oakland Industrial Park vendor districts. Each shift costs $150. You will need fire marshal certification, liability insurance, a city business license, and a Health permit. Permits renew by December 1. Call 757-933-2311 with questions about the vendor program.
Renewal, Assumed Names and Closing
The city mails renewal packets in the last week of December. Renewal is due March 1. Ask the Commissioner about late penalties and any exemptions, since this guide does not state a late-penalty percentage or an exemption rule for the city.
If you operate under a name other than your legal name, file an assumed name certificate with the State Corporation Commission for $10. You do not file it with the circuit court. Use the SCC's business resources page to start.
When you close, file the Business Closings form with the city. Your license liability is prorated by the number of days you operated in the year.
Checklist Before You Open
- BCI form: Submitted with the correct classification and any entity-specific forms
- Fee or rate: $30 or $50 flat fee for receipts up to $100,000, or the rate that applies to your class above that
- Tax portal account: Set up at tax.nnva.gov with your business name, account number, and SSN or FEIN
- Zoning permits: Obtained through cssprod.nnva.gov for home occupations, food trucks, or short-term rentals
- Payment within 30 days of starting: Business license paid on time
- March 1: Renewal due, COR4 due for business tangible property
This guide is informational and does not replace advice from the Commissioner's office, a qualified attorney, or a CPA. If your business has multiple locations, several classifications, or complex receipts, have a professional review your filing before you submit it.