York County Business License: $1, $30 and $50 Fee Bands, Military-Installation Contractors, Rental SUP
York County Business License: $1, $30 and $50 Fee Bands, Military-Installation Contractors, Rental SUP
If you are opening a business in York County, Virginia, the business license is a local tax, not a state credential. The State Corporation Commission (SCC) forms your entity and handles your name filings, but it issues no business license. The York County business license comes from the Commissioner of the Revenue. For businesses with under $100,000 in gross receipts, the fee is a flat $1.00, $30.00 or $50.00. This guide covers the York County (Yorktown VA) process, the fee bands, contractor rules, other county taxes and short-term rental zoning.
This is informational content, not legal or tax advice. Confirm current figures with the Commissioner's office before you file, and talk to a qualified attorney or CPA if your entity structure, contracts or receipts are complicated.
Where to go: the Commissioner of the Revenue
York County business licensing runs through the Commissioner of the Revenue under County Code Chapter 14. Use these contacts:
- Address: 120 Alexander Hamilton Boulevard, Yorktown, VA 23690 (mailing address: P.O. Box 189)
- Business tax: 757-890-3383
- Personal property: 757-890-3381 (a different line, so do not call it about your business license)
- Fax: 757-890-3389
- Hours: Monday to Friday, 8:15 a.m. to 5:00 p.m.
Business tax services are available online, and the county has a New Taxpayer Portal page for first-time filers. Search for the portal from the Commissioner's office website, since page addresses change.
The fee ladder: $1, $30 and $50 under $100,000
Renewals are based on prior-year gross receipts. Under $100,000, York uses three flat bands:
| Gross receipts | License fee |
|---|---|
| $0 to $4,000 | $1.00 |
| $4,001 to $25,000 | $30.00 |
| $25,001 to $100,000 | $50.00 |
Above $100,000 in gross receipts, the license is a rate per $100 that depends on your category:
| Category | Rate per $100 |
|---|---|
| Contractor | 0.16 |
| Financial | 0.58 |
| Personal and business services | 0.36 |
| Professional | 0.58 |
| Real estate | 0.58 |
| Retail | 0.20 |
| Utilities | 0.5% |
| Wholesale | 0.05 |
Ask the Commissioner whether the rate applies to all gross receipts or only to the amount above $100,000, because the answer changes your bill. As an example, $200,000 in retail receipts at 0.20 per $100 comes to $400 if the rate applies to the full amount.
Virginia law sets a floor for these fees. A locality with more than 50,000 people cannot require a license for gross receipts under $100,000. A locality of that size may also waive the license for businesses up to a higher ceiling, which is reported as $200,000. Confirm that waiver figure with the Commissioner before you rely on it.
Some businesses pay a flat fee instead of a band. The county's list is not complete, so confirm your category. The flat fees on the list are:
- Retail wine and beer: $37.50
- Winery: $50.00
- Brewery: $100.00
- Distillery: $1,000.00
- Pawnbroker: $50.00
- Museum: $10.00
- Banquet: $15.00
- Going-out-of-business license: $65.00 (County Code 14-29)
A going-out-of-business license must be applied for 14 days ahead. It runs 60 days and allows one renewal at $65. This guide does not list a late-payment penalty percentage for the business license, so ask the Commissioner's office what applies if you pay late.
The licensing process
- Apply before you open. Do not wait for your first sale to apply.
- File a zoning clearance. Every business physically located in York files a zoning clearance through the Commissioner, who forwards it to Development Services.
- Use the correct form. Home-based and commercial applications are separate forms.
- Get the license before the sign permit. The business license comes first, and a sign permit follows it.
- Renew and pay by March 1. Renewals use prior-year gross receipts.
If you file a Schedule C with a York address, you must hold a license. Some specialized businesses have their own rules:
- Booth renters (barbers, nail technicians and massage therapists) submit their own application and also need a state license.
- Food trucks apply every year and file the meals tax online.
- Event vendors apply every year.
Contractors and military-installation work
Contractors have extra paperwork under County Code 14-3(d). By March 1, submit:
- Form 61-A, your workers' compensation certificate
- A copy of your DPOR contractor license
- A subcontractor list
DPOR contractor license classes that took effect July 1, 2025 are Class C for 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 these thresholds with DPOR before you apply.
A contractor based outside York needs a York license once its York receipts exceed $25,000 in the year. Government work on a military installation in Yorktown is not exempt. Treat that work the same as any other York job when you count receipts.
Other county taxes you may owe
The Commissioner's office handles several taxes alongside the license. Confirm each with the county:
- Business personal property and vehicles: $4.00 per $100 of assessed value
- Machinery and tools: $4.00 per $100 of assessed value
- Real estate: $0.78 per $100 of assessed value (confirm the rate with the county)
- Business personal property and machinery and tools returns: due March 1, with a 10% late penalty and a $10 minimum
- Real estate and personal property bills: due June 25 and December 5
- Meals tax: 6% (County Code 21-153), filed monthly online and due on the 20th
- Transient lodging: 5% on stays under 30 days, plus $2 per room-night. Half of the $2 goes to the Historic Triangle Marketing Fund. Booking intermediaries have remitted the tax since October 1, 2022.
- Short-term equipment rental: 1% on businesses with 80% or more of receipts from rentals of 92 days or less, filed quarterly (County Code 21-126). This is equipment rental, not Airbnb.
- Cigarettes: 40 cents per 20-pack since November 1, 2021
- Admissions tax: confirm with the county whether it applies to your business
Sales tax in York 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. Groceries are taxed at 1%. The Virginia Department of Taxation (Virginia Tax) at https://www.tax.virginia.gov/ publishes the sales tax permit requirements. York shares the 7.0% rate with the City of Williamsburg and James City County, but all three are separate jurisdictions with separate licenses. Read the Williamsburg business license guide and the James City County business license guide before assuming anything carries over. For wider regional context, see the Hampton Roads business license guide.
Short-term rental zoning
If you are looking for a York County short-term rental permit, the operative requirement is zoning, handled by Planning at 757-890-3404. The rule depends on the district:
- LB and GB districts: tourist homes and bed and breakfasts are allowed by right.
- Residential districts (RC, RR, R33, R20, R13 and RMF): you need a Special Use Permit from the Board of Supervisors. Expect 2 to 3 months, two public hearings and a non-refundable fee of $750 in most cases (Board Policy BP-24-30, adopted June 18, 2024).
- Parking: on-street parking is not permitted.
- Signage: one non-illuminated sign of 4 square feet.
Do not confuse this with the BPOL term "short-term rental." In the business tax code, it means equipment rental. For how other Virginia localities handle these rules, see Virginia short-term rental rules by locality.
Home-based businesses in York County
The county reports that about two-thirds of its businesses are home-based, and it runs a Home-Based Business Assistance program. A home-based business still needs the license and, if you operate from a residential property, a zoning review. Use the home-based application form, not the commercial one. If your home business will host customers, clients or guests, check the zoning rules in the section above before you file.
Checklist before you open
- Zoning clearance: filed through the Commissioner of the Revenue, which forwards it to Development Services
- Application: the home-based or commercial form, filed before you open
- Fee or rate: the $1.00, $30.00 or $50.00 band, a flat fee from the list, or the rate per $100 above $100,000 in receipts
- Contractors: Form 61-A, a copy of your DPOR license and a subcontractor list
- March 1 renewal and return: renew and pay the license on prior-year receipts, and file business personal property and machinery and tools returns (10% late penalty, $10 minimum)
- Monthly and quarterly taxes: meals tax by the 20th of each month, and quarterly short-term equipment rental tax where it applies
For questions about your specific situation, call business tax at 757-890-3383 and ask staff to confirm current figures. This guide is informational, not legal or tax advice. Work with a qualified attorney or CPA on anything complex.