Norfolk Business License: $50 Under $100,000, Treasurer Certificate, Wholesale Rule and Homestays
If you are opening a business in Norfolk, VA, the license you need comes from the city, not the state. Virginia has no general state business license. The State Corporation Commission (SCC) forms entities but issues no business license. The Norfolk business license is a local Business, Professional and Occupational License (BPOL) tax under Va. Code 58.1-3700 et seq., administered by the Commissioner of the Revenue. Norfolk has 231,013 residents (Census 2025), and this guide covers the Norfolk VA business license application, the fees, the renewal deadline and the related city taxes that new owners most often miss.
Where to Apply: Commissioner of the Revenue
The Commissioner of the Revenue, Blythe A. Scott, issues the business license. Contact the office at:
- Office: 810 Union Street, First Floor West Wing, Norfolk, VA 23510
- Mail: P.O. Box 2260, Norfolk, VA 23501-2260
- Business tax team: 757-664-7886
- Main line: 757-664-7890
- Email: [email protected]
- Hours: Monday to Friday, 8:30 to 3:45
You file and pay through the eServices Customer Portal. New license applications go online through Norfolk FormCenter, so start there. Your Zoning approval and Treasurer certificate (below) need to be in place before the license issues.
Step 1: Get Zoning Approval for Your Address
Every business address in Norfolk needs Zoning approval before the license is issued. Contact Zoning at [email protected] or 757-664-4752. Keep these rules in mind:
- A PO box or mail-drop address will not work as your business address. You need a physical location.
- Mobile vendors without a Norfolk address enter 'Mobile Vendor' in place of a street address.
- An older guide lists a $15 Zoning fee for this step. Confirm the current Zoning fee with Zoning before you pay anything.
Step 2: Get the Treasurer's Certificate of Approval
Before the license issues, you need a signed Certificate of Approval from the City Treasurer showing you have no delinquent taxes. This requirement comes from City Code 24-25.10 (Ordinance 44,381). If your account has an unpaid city tax, the certificate will not issue, and the license will not issue with it. Clear any balance first. Once you pay, the license is mailed about two weeks after payment.
Norfolk Business License Fees
Norfolk sets its license tax by estimated gross receipts. Localities set their own rates and filing deadlines, and Norfolk's rates equal the state caps. The rates below apply to your category:
| Gross receipts or category | Norfolk license tax |
|---|---|
| Estimate of $100,000 or less | $50 per classification |
| Contractors (above $100,000) | $0.16 per $100 of gross receipts |
| Retail and restaurants (above $100,000) | $0.20 per $100 of gross receipts |
| Repair, personal and business services (above $100,000) | $0.36 per $100 of gross receipts |
| Financial, real estate and professional (above $100,000) | $0.58 per $100 of gross receipts |
| Telecommunications (above $100,000) | $0.50 per $100 of gross receipts |
A new business is taxed on an estimate of gross receipts from the opening date through December 31. Renewals use prior-year receipts, so your first real figure comes the following year. Report your estimate honestly, because the Commissioner's office sets the tax from it.
The Wholesale Rule
Wholesalers are taxed on purchases, not sales. The rate is $0.15 per $100 of gross purchases, plus a flat $50 fee. The $100,000 threshold that applies to other categories does not apply to wholesale, so a wholesaler pays this calculation even when the business is small.
Norfolk Business License Renewal and Deadlines
The Norfolk business license tax is due March 1 each year. Mark it on your calendar, because the penalties are built to add up quickly:
- Penalty: the greater of $10 or 10% of the tax
- Interest: 0.5% a month from March 1, up to 6% a year
- Extension: you must request it in writing on or before March 1. The default extension is 60 days, and no extension may run beyond 90 days.
For renewals, the Treasurer's certificate applies again. Clear any open city tax balance before the March 1 filing so the renewal does not stall. Confirm the current renewal forms and payment options through the eServices Customer Portal.
Penalty for Operating Without a License
Operating a business in Norfolk without the required license is a misdemeanor under City Code 24-25.3. The penalty is a fine of up to $2,500, up to 12 months in jail, or both.
Contractors: License and Insurance Requirements
Contractors must show either a Department of Professional and Occupational Regulation (DPOR) license number or a notarized affidavit of exemption under Va. Code 54.1-1111(B). If you have 3 or more employees, you must carry workers' compensation coverage. Virginia contractor license classes changed on 2025-07-01:
- Class C: over $1,000 to under $30,000
- Class B: $30,000 to under $150,000
- Class A: $150,000 or more
Check your class with DPOR before you apply, because your project values determine which class you need.
Permits Outside the Business License
Some Norfolk businesses need a separate approval in addition to the license:
- Peddler permit: Zoning
- Pawnbroker: Circuit Court
- Precious metals dealer: Police, with a bond
- Taxicab approval: Police
- Tow truck: proof of insurance filed with the Commissioner
The Special Event Business License, which cost $50 a year, was replaced starting in 2025 by an active Norfolk business license. If you held a special event license, you now need the standard license.
Other City Taxes to Know
The business license is only part of your city obligation. These taxes apply depending on your business type:
| Tax | Rate and rules |
|---|---|
| Business tangible personal property | $4.33 per $100, assessed at 40% of original cost. Return due March 1; tax due June 5. |
| Machinery and tools | $4.25 per $100. Confirm the assessment basis with the Commissioner. |
| Meals | 6.5% on all food and beverage, including alcohol. Covers food trucks and pushcarts. Due the 20th. |
| Lodging | 9% for stays of 90 days or less (8% plus the 1% under Va. Code 58.1-1743), plus $3.00 a night per room or short-term-rental bedroom |
| Admissions | 10% |
| Cigarettes | $0.95 per pack of 20 |
| Equipment daily rental | 1% (heavy equipment 1.5%) |
| Sales tax | 6.0% total: 4.3% state, 1.0% local, 0.7% regional |
The Virginia Department of Taxation (Virginia Tax) administers the state sales tax and issues the sales tax permit. Find forms and rules at tax.virginia.gov and the sales and use tax page.
Home Occupation Permit in Norfolk
Running a business from your home in Norfolk is governed by Zoning Ordinance 4.3.3.E. The home occupation must meet these conditions:
- It is an accessory use and takes up no more than 25% of the floor area of the home.
- It has no signs and no outside storage.
- It employs no one outside the family.
- It has no on-site retail sales.
Certain businesses are excluded from home occupations even if they meet those conditions: personal service businesses, nursing homes, tattoo and massage businesses, contractor offices with outdoor storage, and vehicle sales or service. No separate home occupation fee is listed, but the business still needs the Norfolk business license. Confirm that your use qualifies with Zoning at [email protected] or 757-664-4752 before you apply.
Homestays and Short-Term Rentals
Norfolk separates short-term lodging into two categories, both for stays under 30 nights:
- Homestay: the owner lives on the property and is present during the stay.
- Vacation rental: the owner is absent from the property during the stay.
Planning must find the entity eligible. After that, the Treasurer issues an annual approval certificate, and you need it before your business license renews. Confirm the planning fees, any caps on the number of rentals, and the rules that apply to them with the city. Note the term carefully: in BPOL law, 'short-term rental' refers to equipment rental, not lodging listed on a booking platform. The lodging tax described above still applies to your stays.
State Items That Affect Your Norfolk Setup
Your business entity is filed with the SCC, not the city. If you operate under a name other than your legal name, file an Assumed Name Certificate with the SCC Clerk's Office for $10. You do not file it with the circuit court. You can reserve an entity name for $10 for 120 days. Start with the SCC business page at scc.virginia.gov/businesses and search existing names at cis.scc.virginia.gov.
Norfolk Business License Checklist
- Zoning approval for your address ([email protected], 757-664-4752)
- Treasurer's Certificate of Approval showing no delinquent taxes (City Code 24-25.10)
- Application submitted through Norfolk FormCenter, then payment in the eServices Customer Portal
- $50 per classification if your estimate is $100,000 or less, or the category rate above $100,000
- March 1 on your calendar for every renewal
Disclaimer and When to Get Help
This guide is informational content, not legal or tax advice. Rates, deadlines and rules change, and figures marked for confirmation should be checked before you rely on them. Confirm current amounts with the Commissioner of the Revenue (757-664-7886), the City Treasurer or Zoning. If you have multiple locations, contractor work, wholesale activity or a short-term rental, talk with a qualified CPA or attorney before you file.