Rockbridge County, Lexington and Buena Vista Business License: Three Regimes in One County
Rockbridge County, Lexington and Buena Vista Business License: Three Regimes in One County
Rockbridge County, the City of Lexington (Lexington VA) and the City of Buena Vista (Buena Vista VA) share one footprint, but they are three separate Virginia jurisdictions. Each one levies its own Business, Professional and Occupational License (BPOL) tax with its own rates, forms and deadlines. A license from one does not satisfy the others, and the three are not interchangeable. If you searched for Lexington KY, Lexington MA or Buena Vista CO, this guide does not cover those places.
Which License Applies to You?
Your physical location decides the jurisdiction, not your mailing address. A Lexington mailing address can sit outside city limits, so confirm where your business operates before you register. Use this chooser:
- Unincorporated Rockbridge County: the county license.
- Inside Lexington city limits: the Lexington license.
- Inside Buena Vista city limits: the Buena Vista license.
- Town of Goshen: Goshen has a separate form. Because towns can displace the county tax, ask the Commissioner of the Revenue which levy applies to your Goshen address before you file your Goshen VA business license.
What the State Does and Does Not Issue
Virginia has no general statewide business license. The State Corporation Commission (SCC) forms entities, but it issues no business license. BPOL is a local license tax under Va. Code 58.1-3700 et seq. Localities set their own rates and deadlines, and Va. Code 58.1-3704 lets a locality levy no general license at all. Do not assume a neighboring county works the same way. Regulated trades are licensed separately by state boards.
The entity and name costs you will see at the state level are:
- LLC: Articles of Organization (Form LLC1011) cost $100. Virginia LLCs file no annual report. They pay a $50 annual registration fee to the SCC.
- Corporation: Articles of Incorporation (Form SCC619) cost $75. The annual report and registration fee depend on authorized shares: $100 for up to 5,000 shares, plus $30 for each additional 5,000 (check the SCC fee schedule).
- Assumed name (DBA): $10, filed with the SCC Clerk's Office, not the circuit court.
- Name reservation: $10 for 120 days.
Start at the SCC business page and search names through the SCC Clerk's Information System.
Rockbridge County (about 22,700 people)
The county rates below come from the county's license page. Each rate multiplies the prior year's gross receipts, and all of them sit far below the state caps. These are county figures only. They do not apply inside Lexington or Buena Vista.
| Classification | Rate per $100 of prior-year gross receipts |
|---|---|
| Contractors | 0.10 |
| Retail | 0.13 |
| Repair, personal, business and other services | 0.23 |
| Financial, real estate and professional services | 0.38 |
| Wholesale | 0.05 |
| Telephone and telegraph | 0.50 |
| Water, heat, light, power and gas companies | 0.50 |
Several businesses pay flat fees instead of a percentage:
- Carnivals: $100 per engagement
- Coin-operated machines: $65 for fewer than 10, $130 for more than 10
- Fortune tellers: $250
- Peddlers and itinerant merchants: $300
- Dealers in precious metals and jewels: $250
- Alcoholic beverages by seating capacity: $100 for 50 to 100 seats, $175 for 101 to 150, $250 for over 150
- Caterer: $250
- Special events: $5 a day per event
- Private nonprofit club: $175
Issuance, renewal and payment
The Rockbridge County license renews on or before March 1 and is valid January 1 to December 31. The county will not issue a license until the Treasurer certifies that delinquent business license, real estate, personal property, meals, transient occupancy, severance and admissions taxes are paid, and the zoning department certifies the location. The county accepts no credit or debit cards.
Contact the Commissioner of the Revenue at the County Administration Building, 150 S Main St, Lexington, 540-463-4361. If you file a federal Schedule C as a sole proprietor, ask the Commissioner whether you need a license. The federal filing does not answer that question.
Lexington VA (about 7,800 people)
The Lexington figures below are as reported. Confirm every one with the Commissioner of the Revenue at 540-462-3701 before you file, because local rates and rules change.
- Minimum: the greater of $30 or the calculated rate
- Retail: 0.20 per $100
- Business, personal and repair services: 0.36 per $100
- Financial, real estate and professional services: 0.58 per $100
- Contractors: 0.16 per $100
- Wholesale: 0.05 of purchases
- Utilities: 0.5 percent
A contractor without a Lexington office pays only once total contracts in the city exceed $25,000, under the state out-of-area contractor line in Va. Code 58.1-3715.
Lexington virginia business license renewal
Renew your Lexington virginia business license by March 1. A new business must file within 30 days, so confirm with the Commissioner which start date begins that clock. Ask the Commissioner about any late-filing consequences before you miss a deadline.
Buena Vista VA (about 6,700 people)
The Buena Vista rates below are published by the city. Confirm them with the Commissioner of the Revenue at 540-261-8611, since the city, not the county, sets them.
- Contractor: 0.16 per $100
- Retail: 0.20 per $100
- Repair, personal, business and other services: 0.36 per $100
- Financial, real estate and professional services: 0.58 per $100
- Wholesale: 0.05 as published (confirm whether the base is purchases or receipts)
- Telephone and telegraph: 0.5 percent
Flat fees include carnivals at $250 a day, amusement machines at $50 for one to three and $100 for more than three, and peddlers and itinerant merchants at $500.
New businesses, renewals and the personal property list
A new business pays the $30 minimum on its first-year estimate, and the city trues up the amount in the second year. Renewals and gross receipts taxes are due March 1. You can submit them by phone, email, mail or in person. File the business personal property list with your renewal by March 1 at $5.85 per $100. The machinery and tools tax applies to qualifying classes. Contractors file a workers' compensation certificate under Va. Code 58.1-3714(B).
Contractors Deal With Two Systems
Contractors face the local license and a state contractor license. Since July 1, 2025, Virginia contractor license classes are Class C for work 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 (DPOR), and confirm your local filing with the Commissioner of the Revenue in the jurisdiction where you work.
Side-by-Side Comparison
| Item | Rockbridge County | Lexington VA | Buena Vista VA |
|---|---|---|---|
| Professional and financial services | 0.38 per $100 | 0.58 per $100 | 0.58 per $100 |
| Contractors | 0.10 per $100 | 0.16 per $100 | 0.16 per $100 |
| Retail | 0.13 per $100 | 0.20 per $100 | 0.20 per $100 |
| Renewal due | On or before March 1 | March 1 | March 1 |
| New business | Confirm with the Commissioner | File within 30 days | $30 minimum on first-year estimate, trued up in year two |
Here is the difference in practice. A professional firm with $200,000 in receipts pays $760 in Rockbridge County (0.38 per $100). The same firm pays about $1,160 in Lexington or Buena Vista (0.58 per $100), roughly $400 more each year. Do not apply county rates to a city business, and do not apply either city's rates to a county business.
The population-based gross-receipts floors in the Code do not help the three localities here. The state sets those floors only for larger localities, and none applies to a locality under 25,000 people. All three of these localities fall under that line, so each locality's own rules and minimums control.
Meals and lodging taxes
Meals and lodging taxes are separate from BPOL. The 2024 figures below need verification with each locality: the county charges 6 percent on meals and 10 percent on lodging, and Lexington charges 6 percent on meals and 8 percent on lodging. Confirm Buena Vista's rates with the city. Also note that in BPOL law, "short-term rental" refers to renting equipment, not a vacation rental. Virginia Tax publishes state tax guidance at tax.virginia.gov.
Renewal Checklist
- Confirm your jurisdiction by location, including whether you are in Goshen.
- Calculate your prior-year gross receipts by category, not by total revenue alone.
- Calendar March 1 for renewal in all three jurisdictions.
- File within 30 days if you are a new Lexington business.
- Plan payment by method: Rockbridge County accepts no cards, and Buena Vista accepts phone, email, mail or in person.
- File the Buena Vista business personal property list with your renewal.
This guide is informational content, not legal or tax advice. Rates, deadlines and forms change, so confirm them with the Commissioner of the Revenue before you file. For entity choice, tax treatment or a multi-jurisdiction operation, consult a qualified attorney or CPA.