Suffolk Business License: Zoning Clearance First, $50 Minimum, Wholesale 0.09 and May 1 Property Returns
Suffolk is an independent city of 104,699 people (Census 2025), and a Suffolk VA business license is a local tax license. Virginia has no general state business license. The State Corporation Commission (SCC) forms entities and assumed names, but it issues no business license. The city's process runs in a fixed order: zoning clearance first, then any name filing, then the license from the Commissioner of the Revenue. This guide walks through that order, the offices to contact, the fees and rates the city publishes, and the deadlines that catch new owners.
Step 1: Get a zoning clearance first
Before you apply for anything else, get a written zoning clearance from the Department of Planning and Community Development at 442 West Washington Street, 757-514-4150 (press option 1). The clearance you need depends on where the business operates:
- Home Occupation Clearance if you run the business from your home. The rules are covered below.
- Commercial Business Clearance if the business operates from a commercial space. The fee is $110.
The clearance is tied to one approved location, and your business license is valid only at that location. If you plan to move, or to open a second address, clear the new location before you operate there. Getting the clearance first also means you will not sign a lease or buy equipment for a location the zoning rules do not allow.
Step 2: File an assumed name if you need one
If you will do business under a name other than your legal name, file an assumed name certificate with the SCC Clerk's Office. The fee is $10. This filing goes to the SCC at scc.virginia.gov/businesses, not to the circuit court clerk, which is a common point of confusion in older guides. If you are unsure whether your name requires a certificate, confirm with the SCC before you order signs, cards or a website.
Separately, if you want to reserve an entity name before you form, the SCC reservation is $10 and lasts 120 days. Assumed name filings and name reservations are different steps, so do not confuse them.
Step 3: Apply for the license with the Commissioner of the Revenue
The Commissioner of the Revenue issues the Suffolk business license. The current Commissioner is Susan L. Draper. You submit the application on paper or in person, and you should bring the zoning clearance and the assumed name certificate, if you filed one, with your application.
Where to go and how to reach the office
- City Hall: 442 West Washington Street, Suffolk, VA 23434
- Mailing address: P.O. Box 1459, Suffolk, VA 23439
- North Suffolk branch: 2000 Bennetts Creek Park Road (North Suffolk Library), 757-514-7180 or 757-514-7182
- Phone: 757-514-4260 and 757-514-4252, 4259 or 4262
- Email: [email protected]
- Fax: 757-514-4270
- Tax search and payment: suffolkvatax.us
Business license fees: the $50 minimum and gross receipts rates
The city's license tax is based on gross receipts, with a minimum charge of $50. The city does not publish the receipts level at which the rate takes over from the minimum charge. Ask the Commissioner for that figure before you estimate your bill, and do not assume every business pays $50 or that every business pays the same rate.
The rates per $100 of gross receipts are below. Wholesale is the one category measured on gross purchases instead of gross receipts.
| Business category | Rate per $100 |
|---|---|
| Financial, professional and real estate | 0.58 |
| Personal, business and repair services | 0.36 |
| Retail | 0.20 |
| Contractors | 0.16 |
| Wholesale (per $100 of gross purchases) | 0.09 |
If your business fits more than one category, ask the Commissioner which one applies before you file. The category you pick determines the rate on your gross receipts, so a wrong choice affects the bill.
License dates and penalties
- The Suffolk business license expires December 31.
- Renew by March 1.
- If you do not obtain the license within one month of starting business, a 10% late penalty applies.
The one-month window starts when you begin business, not when you finish your paperwork. Plan to apply during your first month of operation, even if the zoning clearance is still in progress.
Business personal property return: due May 1
The license renewal is due March 1, but the business tangible personal property return is due May 1, not March 1. Put both dates on your calendar when you open the business, because they are separate filings with separate deadlines.
The city's rates for the return are:
- Business tangible personal property: $4.25 per $100, assessed on 20% of original cost.
- Machinery and tools: $3.15 per $100, assessed on 20% of cost for five years, then 10%. This return is also due May 1.
Confirm with the Commissioner's office how to report equipment you bought before or after you opened, since the five-year schedule for machinery and tools depends on when the property was acquired.
Other city taxes to register for
Some businesses owe city taxes in addition to the license and the personal property return:
- Meals tax: 6.5%
- Lodging tax: 8% plus $1.00 a night
- Admissions tax: 10%
- Cigarettes: 75 cents per 20-pack
Meals, lodging and admissions registration is required before you begin business. Returns for those taxes are due by the 20th. If your business sells food, rents rooms or charges admission, register before your first sale.
Sales tax
The sales tax rate in Suffolk is 6.0%, made up of 4.3% state, 1.0% local and 0.7% regional. Virginia Tax administers the sales and use tax and its permit. Start at tax.virginia.gov/sales-and-use-tax.
Home Occupation Clearance: the rules
A home occupation is governed by Section 31-707 and Table 707-1 of the Unified Development Ordinance (UDO). The clearance fee is $39.00 in FY2025-26 and rises to $49.00 in FY2026-27, the current fiscal year. The form header may still show $39.00, so confirm the amount with Planning and Community Development before you pay.
A home occupation must stay within these limits:
- One resident operator, plus at most one non-resident employee.
- No more than 6 customers a day, seen one at a time, between 7am and 8pm.
- No more than 25% of the floor area of the home.
- No retail sales.
The following home-based businesses are not permitted: medical or dental practices, motor vehicle repair, animal boarding, contractor shops, tattoo businesses, and commercial food preparation or catering.
If you rent out a property in the Conservation District, you need a Rental Certificate of Occupancy. Call Planning and Community Development at 757-514-4150 to start that process.
Short-term rental and food truck permits follow their own rules. Ask the city before you buy a vehicle, list a property, or sign a vendor agreement, because the answer determines whether you can operate at all.
Checklist
- Zoning clearance from Planning and Community Development (757-514-4150, option 1): $110 for a Commercial Business Clearance, or the home occupation fee for a home-based business
- SCC assumed name ($10), if you trade under a name other than your legal name
- Commissioner of the Revenue application, the $50 minimum charge, and confirmation of your gross receipts category
- License renewal by March 1 each year
- Business personal property return by May 1
Important notes
This guide is informational content, not legal or tax advice. Fees, rates and deadlines change, so confirm each figure with the office named above before you file. For a lease, a partnership, a franchise, or a business with employees or several locations, talk to a qualified attorney or a CPA before you sign anything.
Official resources: suffolkvatax.us (Commissioner of the Revenue tax search and payment), SCC Clerk's Office (assumed names and name reservations), and Virginia Tax (state sales and use tax).